c. Calculate depali ishing as the allocation bases. d. Calculate department ove ent overhead rates using direct labor hours in M rhead rates us ishing as the allocation bases. e. Which of these allocation systems seems to be the most appropriate? Expl ain, Assume that manufacturing overhead for Windsor Company in the previ following activities and costs: L02, 3, 4 E19-21. Calculating Activity-Based Costing Overhead Rates . Setup (1,000 setup hours) Production scheduling (300 batches) The following additional data were provided for Job 845: Direct labor cost (5 Milling direct labor hours; 25 Finishing direct labor hours) Machine hours used (15 Miling machine hours; Production engineering... $6,000 5 hours 20 hours 2 change arders Required a. Calculate the cost per unit of activity driver for each activity cost category b. Calculate the cost of Job 845 using ABC to assign the overhead costs