Flexible Manufacturers produces small batches of customised products. The accounting system is set up to allocate plant overhead to each job using the following production cost pools and overhead allocation rates. Labour-paced assembly Machine-paced assembly Quality testing $25 per direct labour hour $18 per machine hour $2 per unit Actual resources used for job 75: Direct labour hours Machine hours Number of units 3 1.25 36 The manufacturing accountant wants to simplify the cost accounting system and use a plant-wide rate. If the preceding costs were grouped into a single cost pool and allocated based on labour hours, the rate would be $35 per direct labour hour. The total amount of overhead assigned to Job 75 using the plant- wide rate and individual cost pool rates would respectively be [closest to]: $105 and $169.50 O $108 and $1575 $105 and $1575 O $108 and $169.50