Calculating Activity-Based Costing Overhead Rates Assume that manufacturing overhead for Goldratt Company consisted of the following activities and costs: Setup (1,000 setup hours) Production scheduling (400 batches) Production engineering (60 change orders) Supervision (2,000 direct labor hours) Machine maintenance (12,000 machine hours) Total activity costs $168,000 50,000 150,000 64,000 108,000 $540,000 The following additional data were provided for Job 845: 7,000 $1,000 5 hours 1 batch Direct materials costs 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) Production engineering 30 hours 3 change orders (a) Calculate the cost per unit of activity driver for each activity cost category Setup Production scheduling Production engineering Supervision Machine maintenance (b) Calculate the cost of Job 845 using ABC to assign the overhead costs. (c) Calculate the cost of Job 845 using the plantwide overhead rate based on machine hours. (Round your answer to the nearest dollar.) (d) Calculate the cost of Job 845 using a machine hour departmental overhead rate for the Milling Department ($42 per hour) and a direct hour overhead rate for the Finishing Department ($108 per hour). (Round your answer to the nearest dollar.)