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A local picnic table manufacturer has budgeted these overhead costs: Purchasing $70,000 Handling Materials 33,250 Machine Setups 67,200 Inspections 19,600 Utilities 34,000 They are considering

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A local picnic table manufacturer has budgeted these overhead costs: Purchasing $70,000 Handling Materials 33,250 Machine Setups 67,200 Inspections 19,600 Utilities 34,000 They are considering adapting ABC costing and have estimated the cost drivers for each pool as shown: Cost Driver Activity Orders 700 Material Moves 1,330 Machine Setups 14,000 Number of Inspections 4,000 Square Feet 170,000 Recent success has yielded an order for 900 tables. Assume direct labor costs per hour of $20. Activity 900 112,700 Order, Units Direct Materials Machine Hours Direct Labor Hours 15,300 5,400 Number of Purchase Orders 60 900 Direct Materials 112,700 Machine Hours 15,300 Direct Labor Hours 5,400 Number of Purchase Orders 60 Number of Material Moves 750 Number of Machine Setups 110 Number of Inspections 500 Number of Square Feet Occupied 8,000 Determine how much the job would cost given the following activities: Do not round intermediate computations and round final answers to nearest whole number. Cost Assigned Direct Materials Direct Labor Number of Material Moves Number of Machine Setups Number of Inspections Number of Square Feet Occupied Total Order Cost

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