For 2020 Ernsting Printers has decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs it was determined that number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis:

Cost pool	Manufacturing overhead costs	Activity level
Design changes	$60,000	300 design changes
Setups	320,000	5,000 setups
Inspections	40,000	8,000 inspections
Total manufacturing overhead costs	$420,000

During 2021, two customers, Wealth Managers and Health Systems, are expected to use the following printing services:

Activity	Wealth Managers	Health Systems
Direct materials	$500	$950
Direct labour	$300	$450
Pages	60,000	90,000
Design changes	10	0
Setups	20	10
Inspections	30	38

1. Assume plantwide rate based upon the number of pages determine the total cost of each job. It is estimated Emsting Printing will print 15,000,000 pages for the year.
2. If the profit margin is 30% what will be the selling price for each job.
3. Repeat a and b assuming ABC is used to allocate overhead costs.