A company has identified the following overhead costs and cost drivers for the coming year: Overhead Item Machine setup Cost Driver Number of setups Number of inspections Number of material Inspection Material handling moves Engineering Engineering hours Budgeted Cost $ 27,600 Budgeted Activity Level 230 130,200 4,650 100,800 6,300 12,600 630 Budgeted direct labor cost was $135,600 and budgeted direct material cost was $381,680. The following information was collected on three jobs that were completed during the year: