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

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.
d.	What is the reason behind the difference in the costs of the job using activities-based costing vs. the direct labor hour method of applying overhead?

for b. answer is 207900