Baddeck Inc. uses ABC to account for its chrome wheel manufacturing process. Company managers have identified four manufacturing activities that incur manufacturing overhead?costs: materials?handling, machine?set-up, insertion of?parts, and finishing. The budgeted activity costs for the upcoming year and their allocation bases are as?follows:

Baddeck Inc. expects to produce 1,000 chrome wheels during the year. The wheels are expected to use

3,000 parts, require 10 set-ups, and consume 2,000 hours of finishing time.

Job 420 used 200 parts, required 4 set-ups?, and consumed 210 finishing hours.

Job 510 used 575 parts, required 5 set-ups, and consumed 410 finishing hours.

Budgeted costs and activity bases Total Budgeted Manufacturing Activity Overhead Cost Allocation Base Materials handling . . . . 12,000 Number of parts Machine set-up ... . .. 3,400 Number of set-ups Insertion of parts . ... . 48,000 Number of parts 80,000 Finishing. . . . ..... Finishing direct labour hours S 143,400 Total .First, identify the formula, and then compute the rate for each activity. Activity overhead rate Mat. handling part Machine setup / setup Insertion /part Finishing hourRequirement 2. Compute the manufacturing overhead cost that should be assigned to Job 420. Activity MOH Cost Materials handling Machine setup Insertion of parts Finishing Total -Requirement 3. Compute the manufacturing overhead cost that should be assigned to Job 510. Activity MOH Cost Materials handling :' Machine setup :' Insertion of parts :' Finishing l;l Total