A local picnic table manufacturer has budgeted these overhead costs:

Purchasing $$70,000,$ Handling materials $33,333,$ Machine setups $70,500,$ Inspections $25,500,$ and Utilities $45,000.$

They are considering adapting ABC costing and have estimated the cost drivers for each pool as shown:

Cost Drivers are: Orders, Material moves, Machine setups, Number of inspections, and Square feet. Activities are, respectively: $700,1,334,15,000,5,000,180,000.$

Recent success has yielded an order for $1,000$ tables. Assume direct labor costs per hour of $$20.$ Determine how much the job would cost given the following activities:

Order $($units$)1,000$; Direct materials $112,700$; Machine hours $15,200$; Direct labor hours $5,300$; Number of purchase orders $60$; Number of material moves $800$; Number of machine setups $100$; Number of inspections $450$; Number of square feet occupied $8,000.$