Ironman Manufacturing Company uses ABC. The FOH budget for the coming period is
$1,000,000 consisting of the following:
	Cost Pool		Budgeted amount
	Supervision		$	300,000
	Machine Usage			400,000
	Machine Setups			200,000
	Design Changes			100,000
			$	1,000,000
The potential allocation bases and their estimated amounts were as follows:
	Allocation Base		Budgeted Amount
	Number of design changes			25
	Number of setups			100
	Machine hours			5,000
	Direct labor hours			10,000
Instructions:
	a.	Determine the overhead rate for each cost pool, using the most
		appropriate allocation base for each pool.
	b.	Job 90210 required $50,000 for direct materials, $20,000 for direct
		labor, 2,000 direct labor hours, 1,000 machine hours, six setups,
		and five design changes.
		Determine the cost of Job 90210.