Gregory Enterprises has identified three cost pools to allocate overhead costs. The following estimates are provided for the coming year: Cost Pool Supervision Maintenance Facility rent Total overhead Overhead Costs Cost driver $320,000 Direct labour hours $120,000 Machine hours $200,000 square metres of area $640,000 Activity level 800,000 960,000 100,000 The accounting records show the Mossman Job consumed the following resources: Actual level 200 Cost driver Direct labour-hours Machine-hours Square metres of area 1,600 50 Question 6 (3 points) If Gregory Enterprises uses a simple cost system based on direct labour hours then what amount of indirect costs will be allocated to the Mossman job? $100 $150 $80 $60 None of these Question 7 (5 points) If Gregory Enterprises uses an ABC system then what amount of indirect costs will be allocated to the Mossman job? $240 $420 None of these O O O O O $150 $380