Calculating Activity-Based Costing Overhead Rates Assume that manufacturing overhead for Windsor Companyconsisted of the following activities and costs:

Setup (2,500 setup hours)	$ 125,000
Production scheduling (150 batches)	75,000
Production engineering (20,000 machine hours)	265,000
Supervision (4,000 direct labor hours)	85,800
Machine maintenance (1,025 repair requests)	49,200
Total activity costs	$ 600,000

The following additional data were provided for Job 845:

Direct material costs	$1,450
Direct labor cost (5 Milling direct labor hours; 15 Finishing direct labor hours)	$500
Setup hours	2 hours
Production scheduling	1 batch
Machine hours used (15 Milling machine hours; 5 Finishing machine hours)	20 hours
Machine maintenance	1 repair request

(a) Calculate the cost per unit of activity driver for each activity cost category.

Round answers to two decimal places, if needed.

Setup
Production scheduling
Production engineering
Supervision
Machine operating

(b) Calculate the cost of Job 845 using ABC to assign the overhead costs. $Answer (c) Calculate the cost of Job 845 using the plantwide overhead rate based on machine hours of $30 per hour.(Round your answer to the nearest dollar.) $Answer (d) Calculate the cost of Job 845 using a machine hour departmental overhead rate for the Milling Department ($30 per hour)and a direct hour overhead rate for the Finishing Department ($75 per hour). (Round your answer to the nearest dollar.) $Answer