Fullhue Corporation owns a small printing press that prints leaflets, brochures, and advertising materials. Fullhue classifies its various printing jobs as standard jobs or special jobs. To see how activity-based costing would affect the costs of standard and special jobs, Fullhue collects the following information for the fiscal year 2017 that just ended. E (Click the icon to view the information.) (Click the icon to view additional information.) Read the requirements. Requirement 1. Calculate the cost of a standard job and a special job under the simple costing system. (Round interim calculations to three decimal places, X.XXX and your final answers to the nearest cent, X.XX.) Standard More info Simple Costing System Job Cost of supplies per job Fullhue's simple job-costing system has two direct-cost categories (direct materials and direct labor) and a single indirect-cost pool. Fullhue operates at capacity and allocates all indirect costs using printing machine-hours as the allocation base. Fullhue is concerned about the accuracy of the costs assigned to standard and special jobs and therefore is planning to implement an activity-based costing system. Fullhue's ABC system would have the same direct-cost categories as its simple costing system. However, instead of a single indirect-cost pool there would now be six categories for assigning indirect costs: design, purchasing, setup, printing machine operations, marketing, and administration. Direct manufacturing labor cost per job Indirect cost allocated to each job Total costs B D E Cause-and-Effect Relationship Between Allocation Base and Activity Cost 1 Standard Job Special Job Total 2 Number of printing jobs 800 400 3 Price per job $ 1,800 $ 2,100 Cost of supplies per job 210 $ 4 $4 230 5 Direct labor costs per job $ 200 $ 280 6 Printing machine-hours per job 10 10 Indirect costs of operating printing machines increase with printing machine-hours 7 Cost of printing machine operations 2$ 276,000 8 Setup-hours per job 8 9 Setup costs 187,200 Indirect setup costs increase with setup-hours 10 Total number of purchase orders 300 400 Indirect purchase order costs increase with number of purchase orders 11 Purchase order costs $ 21,700 Design costs are allocated to standard and special jobs based on a special study of the design 12 Design costs 7,000 $ 38,000 $ 45,000 department 13 Marketing costs as a percentage of revenues 5% 5%|$ 114,000 Demand for administrative resources increases 14 Administration costs $ 116,960 with direct labor costs