Barker Inc. has identified the following overhead costs and cost drivers fore the upcoming year:

Overhead Item	Expected Cost		Cost Driver	Expected Quantity
Setup costs	$217777		Number of setups	457
Ordering costs	102196		Number of orders	3251
Maintenance	397246		Machine hours	4991
Power	34921		Kilowatt hours	63702

The following are two of the jobs completed during the year:

		Job 400	Job 401
	Direct materials	$642	$1857
	Direct labour	$418	$2753
	Direct labour hours	45	97
	Number of setups	1	4
	Number of orders	3	3
	Machine hours	16	21
	Kilowatt hours	33	43

The companys normal activity is 3865 direct labour hours.

If Barker used direct labour hours to assign overhead, the total cost of Job 401 would be:

Select one:

a. $ 20733

b. $ 23486

c. $ 21629

d. $ 18876

The Lislevand plant has two categories of overhead: maintenance and inspection. Costs expected for these categories for the coming year are as follows:

Maintenance	$100578
Inspection	$204284

The plants expected capacity is 83792 direct labour hours. The following data has been assembled for use in developing a bid for a proposed job.

Direct materials	$?
Direct labour	$6454
Machine hours	401
Number of inspections	9
Direct labour hours	718

Total expected machine hours for all jobs during the year is 42898 and the total expected number of inspections is 2033. Using activity-based costing and the appropriate cost drivers, if the total cost of the proposed job is $11823 what is the direct materials used in the job?

Select one:

a. $3524

b. $5369

c. $9978

d. $2757