After reading an article about activity-based costing in a trade journal for the furniture industry, Santana Rey wondered if it was time to critically analyze overhead costs at Business Solutions. In a recent month, Santana found that setup costs, inspection costs, and utility costs made up most of its overhead. Additional information about overhead follows. Activity Setting up machines Cost $21,170 Inspecting components $ 4,600 Providing utilities Driver 29 batches 4,600 parts $ 9,200 4,600 machine hours Overhead has been applied to output at a rate of 60% of direct labor costs. The following data pertain to Job 615. Direct materials Direct labor Batches Number of parts Machine hours $2,700 $3,800 6 batches 410 parts 650 machine hours Required: 1. What is the total cost of Job 615 if Business Solutions applies overhead at 60% of direct labor cost? Total cost 2. What is the total cost of Job 615 if Business Solutions uses activity-based costing