Aner viewing the new activity based costing system that is McGebas memented at Jopie lodu Port Arthur mandating tacity, res to the production supervisor be that can reduce production costs by reducing the time spent on machine seus He Has spent the last month working with employees in the plan to change over the machines more quicy wil he same reality. He plans to produce 113.000 unts of 175P and 49 500 units of Jeox in the startet Hebrew with his more moient setup to be can reduce the number of setup tours for both the SP and the 40X products by 15 percent 250 JAX Direct material 51517000 3224000 Director 5 OD S600 Packaging 100 000 79800 Totalitate 00 STOOD Dico 12300 Dat Abidin ambing 530 porno 52100 938000 Stavri 1000 perse) 45 700 Handiger 33,000 pron) 3D 3000 Tang Inspecting and be 30 000 135000 Shipping 5.30 por 1000 02.000 Y AC 00 TACCO 14.03.000 SO Man 1 Required Come wount the Kyoter Counter www.com After reviewing the new activity-based costing system that Janis McGee has implemented at Joplin Industries's Port Arthur manufacturing facility, Kris Kristoff, the production supervisor, believes that he can reduce production costs by reducing the time spent on machine setups. He has spent the last month working with employees in the plant to change over the machines more quickly with the same reliability. He plans to produce 119,000 units of J25P and 49,500 units of J40x in the first quarter . He believes that with his more efficient setup routine, he can reduce the number of setup hours for both the J25P and the J40X products by 16 percent, J25P $1,519.000 J40X $2,438,000 $ 769,000 1.009.000 $1.778,000 $3.297.000 $ 638,000 398,000 $1.036.000 $3.474,000 Direct material Direct labor Assembly Packaging Total direct labor Direct costs Overhead Assembly building Assembling ($30 per mh) Setting up machine @ $900 per setup hour) Handling material (@$3,000 per run) Packaging building Inspecting and Packing (@ 5 per direct labor-hour) Shipping @ 51,320 per shipment) Total ABC overhead Total ABC cost Number of units Unit cost $ 218.000 45,500 33,500 $ 938,000 379.000 139.000 338.000 151.000 5 786.000 $4.083.000 119.000 34 31 133.000 302.000 $1,891,000 $5,365,000 49.500 108.38 Required: Compute the amount of overhead allocated to the J25P and the J4oX cameras for the first quarter using activity-based costing. Assume that all events are the same in the first quarter as in the third quarter except for the number of setup hours. Assume the cost of a setup hour remains at 5900 Total ABC Overhead 325P U4OX