Calculating Activity-Based Costing overhead Rates Assume that manufacturing overhead for Glassman Company in the previous exercise consisted of the following activities and costs $144,000 Setup (1,000 setup hours) Production scheduling (400 batches) 60,000 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 $464,000 The following additional data were provided for Job 845: $7,000 Direct materials costs Direct labor cost (5 Milling direct labor hours; $1,000 35 Finishing direct labor hours) Setup hours 5 hours 1 batch Production scheduling Machine hours used (25 Milling machine hours, 5 Finishing machine hours) 30 hours Production engineering 3 change orders