Crystal Fabrication allocates manufacturing overhead using a single predetermined rate based on a planned use of $10,000$ direct labour hours per year. Company leadership recently learned that its costing system may be too simple for its operations, and that job costs may be fairly inaccurate. A consultant was hired to study overhead costs, and the following information reflects the cost pools and activity rates that were determined:

Job #$650$ required $20$ purchase orders, $200$ direct labour hours, $15$ production runs, and $30$ inspections. The allocated overhead using a traditional job$-$costing system is$,$ and using an activity$-$based costing system.

a$.$ $$2,000$;$$5,000$

b$.$ $$3,000$;$$2,760$

c$.$ $$150,000$;$$376,000$

d$.$ $$7,520$;$$5,760$