HardCore Incorproated uses an activity-based costing system to allocate overhead costs to each of the custom robots it produces. Information on two specialty machines produced in the current year is included below:
			Budgeted Overhead		Activity Driver			Budgeted Driver Qty
	Purchasing		$ 112,500		Purchase Orders Processed			45,000
	Engineering		$ 500,000		Engineering Changes Required			500
	Machine Maintenance		$ 75,000		Machine Hours			6,250
	Total		$ 687,500
					Robot A	Robot B
			Purchase Orders		100	270
			Enginering Changes		5	12
			Machine Hours		15	15
Solve: 1. Compute the total overhead cost allocated to Robot A and Robot B using the proposed activity cost drivers. 2. Provide a brief (1-2 sentence) explanation why Specialty Machining may wish to allocate overhead using activity-based costing versus using simple job-costing based on machine hours.