Jack Klett equipment company began the following jobs during August 2008:

Job 500 Job 600

Direct material. $1,000 $1,000

Direct labor. $1,800 $3,000

Direct labor hours. 120. 200

Machine hours machine A. 10. 50

Machine hours machine B. 50. 0

Machine set-ups 2 1

Material movements. 200. 75

Estimated overhead cost for 2008:

Depreciation machine A $50,000

Depreciation machine B 300,000

Machine set-up cost 75,000

Material handling cost 100,000

Other overhead cost 80,000

Total 605,000

Estimated activities for 2008:

Machine hours machine A 500

Machine hours machine B 500

Number of set-ups 75

Number of material movements 5,000

Number of direct labor hours 10,000