Calculating Activity-Based Costing Overhead Rates Assume that manufacturing overhead for Windsor Company consisted 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 Direct labor cost (5 Milling direct labor hours: 15 Finishing direct labor hours) Setup hours Production scheduling Machine hours used (15 Milling machine hours: 5 Finishing machine hours) Machine maintenance $1,450 $500 2 hours 1 batch 20 hours 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 50 Production scheduling $ 500 Production engineering $ 13.25 Supervision $ 21.45 Machine operating $ 48 (b) Calculate the cost of Job 845 using ABC to assign the overhead costs. $ 3,510 X (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.) $ 2,550 (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.) $ 2,863 X