The Niddrie Manufacturing Company has four categories of manufacturing overhead. The four categories, their cost drivers and expected overhead costs for the next year are as follows: Types of manufacturing overhead cost Maintenance Materials handling Setups Inspection Cost driver Machine hours Number of material moves Number of setups Number of inspections Expected annual cost $ 255 ooo 125 ooo 30 ooo 105 ooo Currently, the manufacturing overhead is applied using a predetermined manufacturing overhead rate based on budgeted direct labour hours. Budgeted for the next year are 50 000 direct labour hours. Niddrie Manufacturing Company has been asked to submit a bid for a proposed job. The manufacturing manager believes that gaining this job would result in additional new business in the future. Usually bids are based on full manufacturing cost plus 10% mark-up. Estimated for the proposed job are the following: