Bella Napoli produces customised pizza for large-scale customers and has four categories of overhead. The four categories and the expected overhead costs for each category for next year are as follows: < 140,000 60,000 50,000 100,000 Maintenance Materials handling Setups Inspection e Currently, overhead is applied using a predetermined overhead rate based on budgeted direct labour hours. For next year, 50,000 direct labour hours are budgeted. L Bella Napoli has been asked to submit a bid for a proposed job for a new customer. The plant manager thinks that obtaining this job would result in new business in future years. Usually bids are based upon full manufacturing cost plus 30 per cent. < < Estimates for the proposed job are as follows: Direct materials Direct labour (750 hours) Number of materials moves Number of inspections 5,000 7,500 80 5 < Number of setups Number of machine hours 3 300 < In the past, full manufacturing cost has been calculated by allocating overhead using a traditional volume-based cost driver system on direct labour hours. The plant manager has heard of a new way of applying overhead that uses cost pools and cost drivers. < Expected activity for the four activity-based cost drivers that would be used are as follows: t Machine hours Material moves Setups Quality inspections W 16,000 4,000 2,000 8,000 Requirement a) Determine the amount of overhead that would be allocated to the proposed job if direct labour hours were used as the traditional volume-based cost driver. What is the total cost of the proposed job