Identify the activity that total cost equals $82,349

InstructionsIs

Salazar Company is a job-order costing firm that uses activity-based costing to apply overhead to jobs. Salazar identified three overhead activities and related drivers. Budgeted information for the year is as follows:

Activity	Cost	Driver	Amount of Driver
Setting up design	$156,000	Setups	1,200
Purchasing	187,500	Number of parts	15,000
Other overhead	420,000	Direct labor hours	50,000

Salazar worked on five jobs in March. Data are as follows:

	Job 15	Job 16	Job 17	Job 18	Job 19
Balance, March 1	$34,500	$39,890	$24,090	$0	$0
Direct materials	$28,000	$37,900	$25,350	$11,000	$13,560
Direct Labor	$10,000	$8,500	$23,000	$12,900	$8,000
Setups	20	14	35	8	15
Number of parts	150	180	200	500	300
Direct labor hours	650	580	1,600	870	520

JOB-ORDER COST SHEET
Job 15
DIRECT MATERIALS	DIRECT LABOR	OVERHEAD
Req. No.	Amount	Ticket	Hours	Rate	Amount	Rate	Activity	Amount
		$28,000				$10,000	$130.00
								$130.00
								$130.00
								$ -
					COST SUMMARY
					Balance, March 1	$ 34,500
					Direct Materials	28,000
					Direct Labor	10,000
					Overhead
					Total cost	$ 72,500