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) $288,000 Production sched uling (400 batches) 60,000 Production engineering (60 change orders) 180,000 Supervision (2,000 direct labor hours) 56,000 Machine maintenance (12,000 machine hours) 168,000 $752,000 Total activity costs The following additional data were provided for Job 845: $7,000 Direct materials costs Direct labor cost (5 Milling direct labor hours 35 Finishing direct labor hours) $1,000 5 hours Setup hours Production scheduling 1 batch Machine hours used (25 Milling machine hours; 30 hours 5 Finishing machine hours) Production engineering 3 change orders a. Calculate the cost per unit of activity driver for each activity cost category. $ Setup 0 Production scheduling cost $ 0 Production engineering cost $ 0 Supervision cost $ 0 Machine operating cost $ 0 b. Calculate the cost of Job 845 using ABC to assign the overhead costs Job 845 Direct materials cost 0 Direct labor cost 0 Manufacturing overhead costs: Setup costs 0 Production scheduling Production engineering 0 Supervision Machine operations Total cost 0 c. Calculate the cost of Job 845 using a company-wide overhead rate based on machine hours. Round rate to two decimal places. Company-wide overhead rate $ 0 per machine hour Use rounded overhead rate calculated above for calculations below. Round cost answers to the nearest whole number, when needed. Job 845 Direct materials cost Direct labor cost Manufacturing overhead cost: Total cost d. Calculate the cost of Job 845 using a machine hour departmental overhead rate for the Milling Department and a direct labor hour overhead rate for the Finishing Department. Milling Department manufacturing overhead $484,000 Finishing Department manufacturing overhead $260,000 Machine hours used Milling Department 10,000 hours Finishing Department 2,000 hours Labor hours used Milling Department 1,000 hours Finishing Department 1,000 hours Round rates to two decimal places, if needed 0 per Milling Dept. machine hour $ 0 per Finishing Dept. direct labor hour Use rounded overhead rates calculated above for calculations below. Round cost answers to the nearest whole number, when needed. Job 845 Direct materials cost $ 0 Direct labor cost 0 Manufacturing overhead costs: Milling Department 0 Finishing Department 0 Total cost 0