H Company has identified three cost pools to allocate overhead costs. The following estimates are provided for the coming year: Cost Pool Facility Supervisors' Salaries Overhead Costs $250,000 Cost driver Direct labor-hours Activity level 500,000 Machine maintenance $120,000 Machine-hours 600,000 Facility rent $360,000 Square feet of area 100,000 Total overhead costs $730,000 The accounting records show that one job, Job #A-43 consumed the following resources: Cost driver Direct labor-hours Actual level 150 Machine-hours 1,200 Square feet of area 30 Required: A. If H Company uses a simple costing system, with machine-hours as the only overhead cost driver, what is the amount of overhead cost applied to Job #A-43? B. What is the amount of overhead cost applied to Job #A-43 using an ABC system? C. Compare and explain the overhead cost applied to Job #A-43 under the simple costing system relative to the ABC system