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Data Table Estimated Activity for this Year Estimated Cost Cost Driver 840,000 Number of machine hours 20,000 Number of change.orders ....... 12,000 HU LU .

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Data Table Estimated Activity for this Year Estimated Cost Cost Driver 840,000 Number of machine hours 20,000 Number of change.orders ....... 12,000 HU LU . . . . . . . . . . . . . Description of Cost Pool Machine .maintenance costs ....... Engineering change.orders ........ Hazardous waste.disposal. ...... . 1,000 2,000 580,000 Pounds.of. hazardous.materials.generated .. 1,440,000 Total.overhead.cost .................. Print Print Done Done Data Table 250 pounds of direct materials at $45 per pound 60 direct labor hours used at $25 per labor hour 90 machine hours used 6 change orders 30 pounds of hazardous waste generated Print Print Done Done Calculate the cost of Job 356. Job Cost Record JOB 356 Direct materials Direct labor Manufacturing Costs 11250 1500 Manufacturing overhead allocated Total job cost

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