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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.

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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.
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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 \table[[ABC Costing System,\table[[Standard],[Job]],\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
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