Assume that manufacturing overhead for Windsor Company in the previous exercise consisted of Chapter 18 Activity-Based Costing, Customer Profitability, and Activity-Based Management LO2, 3, 4 E18-21. Calculating Activity-Based Costing Overhead Rates MBC the following activities and costs: $ 92.000 24000 Setup (1,000 setup hours) Production scheduling (300 batches). Production engineering (70 change orders). Supervision (2,200 direct labor hours). Machine maintenance (13,000 machine hours) Total activity costs 70,000 66,000 78,000 $330,000 The following additional data were provided for Job 845: Direct materials costs... Direct labor cost (5 Milling direct labor hours: 25 Finishing direct labor hours) Setup hours Production scheduling Machine hours used (15 Milling machine hours: 5 Finishing machine hours). Production engineering $6,000 $1,000 .5 hours 1 batch 20 hours .2 change orders a. REQUIRED Calculate the cost per unit of activity driver for each activity cost category. b. Calculate the cost of Job 845 using ABC to assign the overhead costs. C. Calculate the cost of Job 845 using the plantwide overhead rate based on machine hours cal- culated in the previous exercise. d. Calculate the cost of Job 845 using a machine hour departmental overhead rate for the Milling Department and a direct labor hour overhead rate for the Finishing Department (see E18-20)