Hansen Company uses activity-based costing. The factory overhead budget for the coming period is $1,053,000, consisting of the following:

Cost Pool	Budgeted Amount
Supervision	$320,000
Machine usage	420,000
Machine setups	187,000
Design changes	126,000
Totals	$1,053,000

The potential allocation bases and their estimated amounts were as follows:

Allocation Base	Budgeted Amount
Number of design changes	35
Number of setups	110
Machine hours	6,000
Direct labor hours	10,000

a. Determine the overhead rate for each cost pool, using the most appropriate allocation base for each pool.

Cost Pool	Budgeted Amount	Divided by		Overhead Rate
	A	B		A/B
Supervision	320,000	10,000	Direct labor hours	32
Machine usage	420,000	6,000	Machine hours	70
Machine setups	187,000	110	Number of setups	1,700
Design changes	126,000	35	Number of design changes	3,600
Totals	1,053,000

b. Job 80130 required $45,000 for direct materials, $20,000 for direct labor, 2,000 direct labor hours, 800 machine hours, five setups and four design changes. Determine the cost of Job 80130.

c. Determine the cost of Job 80130 if Hansen used the direct labor hour method of applying overhead.