Fischer Company identified the following activities, costs, and activity drivers:

Activity	Expected Costs	Expected Activity
Handling parts	$525,000	25,000 parts in stock
Inspecting product	$390,000	940 batches
Processing purchase orders	$220,000	440 orders
Designing packaging	$230,000	5 models

a. What is total overhead cost for Job 102 using a plantwide overhead rate assuming the company assigns overhead based on 60,000 budgeted direct labor hours (Round to two decimals)?

b. What is the total overhead cost for JOB 102 using Activity Based costing given the following statistics?

JOB 101 JOB 102

Handling parts	100 parts	200
Inspecting product	10 batches	5
Processing purchase orders	2 orders	5
Designing packaging	1 design	2

Direct Labor Hours 500 DL hours 800 DL hours