ABC Inc. produces aproduct that is customized to each customer. Last year, the firmmanufactured 20,000 units. The company uses an activity-based costing system which compiles costs into 3 cost pools, machining, milling and assembly.

The company budgeted the following overhead costs for the year:

Machining:$ 70,000

Milling:$ 35,000

Assembly:$ 65,000

Actual overhead costs for the year were:

Machining:$ 120,000

Milling:$45,000

Assembly:$70,000

The following cost drivers are used for each of the following activity cost pools:

• Machining: Machine Hours
• Milling: Milling Hours
• Assembly: Direct Labour Hours

Estimated usagefor each of the cost pools are shown below:

• Machining: 80,000 Machine Hours.
• Milling: 40,000 Milling Hours.
• Assembly: 12,500 Direct Labour Hours

Actual Usage was as follows:

• Machining: 20,000 Machine Hours.
• Milling: 50,000 Milling Hours.
• Assembly: 25,000 Direct Labour Hours.

Job 100 consisted of 10units. Direct materials for the job were $124and direct labour was $97. The job required 12machine hours, 36milling hours and 5direct labour hours.

What was OH added to Job100?

Multiple Choice

• $86.50
• $68.00
• $307.50
• $289.00