Barker Inc. has identified the following overhead costs and cost drivers fore the upcoming year: Overhead Item Cost Driver Expected Quantity Expected Cost $206469 422 Setup costs Ordering costs Maintenance Power 52513 360274 47412 Number of setups Number of orders Machine hours Kilowatt hours 3280 4051 76142 Job 401 $2078 $2712 The following are two of the jobs completed during the year: Job 400 Direct materials $560 Direct labour $820 Direct labour hours 51 Number of setups 1 Number of orders 2 Machine hours 20 Kilowatt hours 34 67 4 7 26 47 The company's normal activity is 3511 direct labour hours. If Barker used activity based costing, the total cost of Job 401 would be: Select one: O a. 56859 Ob. $ 9171 Oc59201 Od 5 9059