Corporation owns a small printing press that prints$$ leaflets, brochures, and advertising materials. Digiprint classifies its various printing jobs as standard jobs or special jobs. Data table

$\backslash$table$[[,$A$,$B$,$C$,$D$,$E$],[1,,$Standard Job,Special Job,Total,$\backslash$table$[[$Cause$-$and$-$Effect Relationship Between$],[$Allocation Base and Activity Cost$]]],[2,$Number of printing jobs,$1,800,900,,],[3,$Price per job,$1,100,1,700,,],[4,$Cost of supplies per job,$100,230,,],[5,$Direct labor costs per job,$90,280,,],[6,$Printing machine$-$hours per job,$10,10,,],[7,$Cost of printing machine operations,,,$$,756,000,\backslash$table$[[$Indirect costs of operating printing machines$],[$increase with printing machine$-$hours$]]],[8,$Setup$-$hours per job,$5,8,,],[9,$Setup costs,,,$$,502,200,$Indirect setup costs increase with setup$-$hours$],[10,$Total number of purchase orders,$390,490,,],[11,$Purchase order costs,,,$31,680,\backslash$table$[[$Indirect purchase order costs increase with number$],[$of purchase orders$]]],[12,$Design costs,$15,000,33,000,,48,000,\backslash$table$[[$Design costs are allocated to standard and special$],[$jobs based on a special study of the design$],[$department$]]],[13,$Marketing costs as a percentage of revenues,$5\%,5\%,$$$,175,500,],[14,$Administration costs,,,$$,165,600,\backslash$table$[[$Demand for administrative resources increases$],[$with direct labor costs$]]]]$More info

Digiprint's simple job$-$costing system has two direct$-$cost categories $($direct

materials and direct labor$)$ and a single indirect$-$cost pool. Digiprint operates at

capacity and allocates all indirect costs using printing machine$-$hours as the

allocation base. Digiprint is concerned about the accuracy of the costs assigned to

standard and special jobs and therefore is planning to implement an activity$-$based

costing system. Digiprint's ABC system would have the same direct$-$cost categories

as its simple costing system. However, instead of a single indirect$-$cost pool there

would now be six categories for assigning indirect costs: design, purchasing, setup,

printing machine operations, marketing, and administration.

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Part $1$

To see how$$ activity$-$based costing would affect the costs of standard and special$$ jobs, Digiprint collects the following information for the fiscal year $2020$ that just ended. Requirement $2.$ Calculate the cost of a standard job and a special job under the activity$-$based costing system.

except Administration; round Administration to five decimal places, X$.$XXXXX$.)$ More info

Digiprint's simple job$-$costing system has two direct$-$cost categories $($direct materials and direct labor$)$

and a single indirect$-$cost pool. Digiprint operates at capacity and allocates all indirect costs using

printing machine$-$hours as the allocation base. Digiprint is concerned about the accuracy of the costs

assigned to standard and special jobs and therefore is planning to implement an activity$-$based costing

system. Digiprint's ABC system would have the same direct$-$cost categories as its simple costing

system. However, instead of a single indirect$-$cost pool there would now be six categories for assigning

indirect costs: design, purchasing, setup, printing machine operations, marketing, and administration.

Data table $\backslash$table$[[$ABC Costing System,$\backslash$table$[[$Standard$],[$Job$]],\backslash$table$[[$Special$],[$Job$]]],[$Cost of supplies,$,],[$Direct manufacturing labor costs,,$],[$Indirect costs allocated:,,$],[$Machine operations,,$],[$Setups$,,],[$Purchase orders,,$],[$Design$,,],[$Marketing$,,],[$Administration$,,],[$Total costs,,$],[$Cost of each job,,$]]$ Requirement $3.$ Compare the costs of a standard job and a special job in requiremente