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Concord Manufacturing has identified the following coverhead costs and cost drivers for the current period. Concord produces customized products that move through several different processes.

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Concord Manufacturing has identified the following coverhead costs and cost drivers for the current period. Concord produces customized products that move through several different processes. Materials and intermediate products are moved among several different work stations Custom features are designed by engineers. Estimated Estimated Activity Cost Driver Cost Level Activity Machine setup Material handling 5 72.600 660 255.000 17,000 Number of tups Number of times materials are moved Design hours Number of inspections 180.000 3.000 Product desien 330.000 13.200 Inspection $ 37.800 Total cost Information for three of the jobs completed during the period follows: Job 42 Job 43 Job 44 Direct materials $ 12.000 $ 24,000 $ 15,000 4,000 $ 4,000 $ 7,500 200 100 400 2 4 8 Direct labour Units completed Number of sups Number of materials moves Number of inspections Number of design hour's 60 20 190 40 20 80 20 100 20 If the company uses ABC, how much overhead cost should be assigned to Job 42? Overhead cost

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