Business Counse Calculating Activity-Based Costing Overhead Rates My Subscriptions Assume that manufacturing overhead for Glassman Company consisted of the following activities and costs: Setup (1,000 setup hours) Production scheduling (400 batches) $156,000 72,000 Production engineering (60 change orders) 120,000 Supervision (2,000 direct labor hours) 56,000 Machine maintenance (12,000 machine hours) 84,000 Total activity costs $488,000 The following additional data were provided for Job 845 Direct materials costs $10,000 Direct labor cost (5 Milling direct labor hours; 35 Finishing direct labor hours) Setup hours Production scheduling Machine hours used (25 Milling machine hours; 5 Finishing machine hours) $4,000 5 hours 1 batch 30 hours 3 change orders Production engineering a. Calculate the cost per unit of activity driver for each activity cost category. Setup $ 0 Production scheduling cost $ 0 Production engineering cost $ 0 Supervision cost 0 Machine operating cost 0