Berg Industries, a family-run small manufacturer, has adopted an ABC costing system. The following manufacturing activities, indirect manufacturing costs, and usage of cost drivers have been estimated for the year:

Activity Estimated Total Manufacturing Overhead Costs Estimated Total Usage of Cost Driver

Machine set-up ............................................ $150,000 3,000 set-ups

Machining..................................................... $1,000,000 5,000 machine hours

Quality control............................................. $337,500 4,500 tests run

During May, Evan and Sajiah Berg machined and assembled Job 624. Evan worked a total of 10 hours on the job, while Sajiah worked 5 hours on the job. Evan is paid a $25 per hour wage rate, while Sajiah is paid $30 per hour because of her additional experience level. Direct materials requisitioned for Job 624 totalled $1,050. The following additional information was collected on Job 624: The job required 1 machine set-up, 5 machine hours, and 2 quality control tests.

Compute the activity cost allocation rates for the year.

Complete the following job cost record for Job 624: