Activity-Based Costing, Unit Cost, Ending Work-in-Process Inventory Salazar Company is a job-order costing firm that uses activity-based costing to apply overhead to jobs. Salazar identified three overhead activities and related drivers. Budgeted information for the year is as follows: Activity Setting up design Driver Amount of Driver Cost $156,000 Setups Purchasing 186,000 Number of parts Other overhead 415,000 Direct labor hours 1,200 15,000 50,000 Salazar worked on five jobs in March. Data are as follows: Job 15 Job 16 Job 17 Job 18 Job 19 Balance, March 1 Direct materials Direct labor Setups Number of parts Direct labor hours $34,600 $39,890 $24,090 $0 $0 $28,000 $37,900 $25,350 $11,000 $13,550 $10,000 $8,500 $23,000 $12,800 $8,000 20 14 35 8 15 150 180 200 500 300 650 580 1,600 870 520 By March 31, Jobs 15, 16, and 17 were completed and sold. The remaining jobs were in process.