Envision Company uses activity-based costing (ABC) for allocating manufacturing overhead costs to jobs and it has established the following cost drivers and rates: Cost Driver Rate Activity Material handling Machine setups Assembly and inspection Quality control Number of parts used Number of production runs Number of direct labor hours Number of units inspected $ 8.00 per part $3,000 per run $20.00 per DLH $ 5.00 per unit During July, Job #2005 produced 1,500 units and required the following activity: 1,800 parts, 2 production runs, and 325 direct labor hours. (a.) Calculate the amount of manufacturing overhead applied to Job #2005. (b.) Explain the advantage of using the ABC approach