Calculating Activity-Based Costing Overhead Rates Assume that manufacturing overhead for Glassman Company in the previous exercise consisted of the following activities and costs: Setup (1,000 setup hours) Production scheduling (400 batches) Production engineering (60 change $156.000 72000 120,000 orders) Supervision (2,000 direct labor hours) 56000 Machine maintenance (12,000 84.000 $48B000 The following additional data were provided machine hours) Total activity costs for job 845 Direct materials costs 10,000 Direct labor cost (S Miling direct labor hours 35 Finishing direct labor hours) Setup hours Production scheduling Machine hours used (25 Milling $4,000 5 hours 1 batch machine hours 5 Finishing machine hours) 30 hours 3 change orders a. Calculate the cost per unit of activity driver for each activity cost category. Setup per setup hour Production scheduling per batch Production engineering per change Supervision cost per direct labor hour Machine operating cost