Calculating Activity-Based Costing Overhead Rates Assume that manufacturing overhead for Goldratt Company consisted of the following activities and costs $118,000 Setup 1,000 setup hours) Production scheduling (400 batches) 60,000 Production engineering (60 change orders) 150,000 Supervision (2,000 direct labor hours) 46,000 Machine maintenance 12,000 machine hours) 60,000 Total activity costs $434,000 The following additional data were provided for Job 845: Direct materials costs $7,000 Direct labor cost (5 Milling direct labor hours, $1,000 35 Finishing direct labor hours) 5 hours Setup hours 1 batch Production scheduling Machine hours used (25 Milling machine hours, 30 hours 5 Finishing machine hours) 3 change orders Production engineering (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 ofJob 845 using ABC to assign the overhead costs. (c) Calculate the cost ofJob 845 using the plantwide overhead rate based on machine hours. (Round your answer to the nearest dollar.)