Jamuna Ltd. provides a range of project management services to clients, ranging from one- off design of buildings to overall development, and ongoing supervision in completion of structures. As it is a service company it incurs only labour and overhead costs. The following budgeted information is available for the year ahead of Jamuna Ltd. Cost Pool Design Costs Planning Costs Supervision Costs Sundry Completion Costs Cost Driver Tk. Number of drafts of Project 18,333 Number of Planning Meetings 32,170 Number of Site Visits 42,084 Secretarial Support Labour Hours 25,202 Tk. 245,000 Tk. 162,015 1,960 9,258 378 560 250 Technical Labour Costs Secretarial Support Labour Costs Technical Labour Hours Secretarial Support Labour Hours Number of drafts of Projects Total Site Visits Number of Planning Meetings Details relating to two jobs undertaken by Jamuna are as follows: Particulars ABC XYZ Contract Price Agreed Tk. 10,000 Tk. 10,000 Technical Labour Hours 50 45 Secretarial Support Labour Hours 67 49 Number of drafts of Project 5 7 Site Visits 15 30 6 10 Planning Meetings Calculate the total cost of the two jobs using Activity Based Costing approach