a. Calculate the cost per unit of activity driver for each activity cost category. b. Calculate the cost of Job 845 using ABC to assign the overhead costs. c. Calculate the cost of Job 845 using the company-wide overhead rate based on machine calculated in the previous exercise, ours Calculate the cos of Job a machine hour departmental overhead rate for the Mill Loa, 4 P5-3A. Department and a direct labor hour overhead rate for the Finishing ing Traditional Department (see P5-1A). has Product costing versus Activity. Based Costing Assume that Panasonic Company determined its estimated total manufacturing overhead cost for one of its plants to be $204,000. consisting of the following activity cost pools for the current month: Activity Centers Activity Costs Cost Drivers Assembly setups Activity Level Materials handling 45,000 Setup hours 15,000 Assembly 1,500 120,000 Number of moves. 24,000 Assembly hours Maintenance. 300 Total 12,000 Maintenance hours. $204.000 1,200 Total direct labor hours used during the month were 8,000. Panasonic produces many different electronic products, including the following two products produced during the current month