h t After reviewing the new activiny-based cbsting system that Janis McGee has implemented at Joplin Industries's Port Arthur production costs by reducing the time spent on machine setups. He has spent the last month working with employees in the plant to change over the machines more manufacturing facity, Kris Kristoff, the production supervisor, believes that he can reduce with his more efficlent setup routine, he can reduces the number of setup hours for both the J25P and the J40x products quickdy with the same relability. He plans to 19 percent. Direct material Direct labor $1-516,000 $2432000 766,000 632,000 006,000 392,000 $1,772,000 $1,024 000 Packaging Total direct labor Direct costs Assembly building Assembling ( $30 per mh) Setting up machine (0 $900 per setup hour) Handing material (@$3.000 per nun) 212,000 932,000 44,000 376,000 2,000 136000 $5 per direct labor-hour) 130,000 296.000 768,000 51870.000 4086,000 $5,326.000 332,000 148,000 Total ABC overhead Total ABC oos Number of unls Unit cost 34.971109 Required Compule the amount of oveheand alooarled to the J2bp and the JMox cameras for the finst quarter using activity based costing. A the number of setup hours Assume the cost of a setup hour remains at $00 Assume that all events are the same in the frst quarter as in the hind quarter except f