Ater reviewing the new activity based costing system that Janice has implemented at Joplin industries's Port Arthur manufacturing facility, Kris Kristoff, the production supervisor, bolaves 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 riability. He plans to produce 115,000 units of J25P and 47,500 units of JAOX in the first quarter. He believes that with his moro offrort setup routine, he can reduce the rumber of setup hours for both the J2SP and the products by 20 percent J25P MOX Direct mater 12,450.000 Direct labor Assembly $ 785.000 5.630.000 Packaging 1.005.000 190.000 Total de labor 31770.000 31000000 Direct Costa Overhead Aby bulding Assembling I 30 per mh) $ 210,000 $930 000 Setting up man 3900 per setup how) 43.000 375.000 Handing material 53.000 per un) 135.000 Packaging tunding Inspecting and Packing 55 per direct labor hour) 330.000 123000 Snipping @ $1.320 per shipment 147000 204000 Total ABC overhead 5.3.000 Tot ABC COM $4,047.000 35.313.000 Unicom $111.05 Required Computere amount of overhoed alocated to the 125P and ne MOx camera for refro arter using activity based coding Assume that all events are the come in the trut unter as in the industry the number of setup hours. Assume the cost of a setup hour remains at $900 Total ABC Overhew OOK