Calculating Activity-Based Costing Overhead Rates Assume that manufacturing overhead for Chicken Company consisted of the following activities and costs:

Setup (1,000 setup hours)

$136,000

Production scheduling (400 batches)

70,000

Production engineering (60 change orders)

60,000

Supervision (2,000 direct labor hours)

60,000

Machine maintenance (12,000 machine hours)

108,000

Total activity costs

The following additional data were provided for Job 845:

Direct materials costs	$7,000
Direct labor cost (5 Milling direct labor hours; 35 Finishing direct labor hours)	$1,000
Setup hours	5 hours
Production scheduling	1 batch
Machine hours used (25 Milling machine hours; 5 Finishing machine hours)	30 hours
Production engineering	3 change orders

$434,000

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

Setup- $Answer

Produvtion Scheduling - $Answer

Production engineering - $Answer

Supervision - $Answer

Machine Maintenance - $Answer

(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. (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 ($26 per hour) and a direct hour overhead rate for the Finishing Department ($96 per hour). (Round your answer to the nearest dollar.) $ Answer