Expected Cost P 270,000 Ashley Corporation has identified the following overhead activities, costs and activity drivers for next year: Activity Materials Handling Costs Cost Driver Activity Capacity Number of moves 2,700 Machine Costs Order Costs Receiving Costs Setup Costs Total Costs 480,000 Machine hours 120,000 90,000 Number of orders 4,500 180,000 300,000 Number of parts Number of setups 300,000 1,500 P1,320,000 Assume that each activity corresponds to a process. Ashley's normal activity is 50,000 direct labor hours. The following two jobs were completed during the month: Direct materials Direct labor (P90 per hour) Units Completed Number of moves Machine hours Number of orders Number of parts Number of setups Requirement: Job 915 P 9,000 P 4,500 Job 916 P12,000 P 4,500 1,200 1,200 18 750 36 450 18 72 1,200 6 4,800 24 1. Using traditional costing system, determine the unit cost for each job using the direct labor hours. 2. Using the activity-based costing system, determine the unit cost for each job using the activity drivers.