Chattanooga, Inc. uses activity based costing with two categories of overhead: maintenance and inspections. Overhead rates for the coming year are as follows: Activity Cost Driver Activity Overhead Rate Maintenance Machine Hours $22/MH Inspection Number of Inspections $750/inspection Use the following data to estimate the total product cost of the potential job: Direct materials $6,000 Direct labor $16,000 Machine-hours 400 Number of inspections 4 Direct labor-hours 800

$11,800

$33,800

$31,600

or

$22,000