Laserprint Corporation owns a small printing press that prints leaflets, brochures, and advertising materials. Laserprint classifies its various printing jobs as standard jobs or special jobs.

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To see how activity$-$based costing would affect the costs of standard and special jobs Laserprint collects the following information for the fiscal year $2020$ that just ended. $($Click the icon to view the information.$)$

Read the requirements. the nearest cent, $x.x.)$

$\backslash$table$[[$Simple Costing System$],[$Cost of supplies per job$],[$Direct manufacturing labor cost per job$],[$Indirect cost allocated to each job$],[$Total costs$]]$

Requirement $2.$ Calculate the cost of a standard job and a special job under the activity$-$based costing system. all activities except Administration; round Administration to five decimal places, X$.$XXXXX$.)$

$\backslash$table$[[,+,=,$ABC Allocation rate$],[$Machine operations,$+,=,],[$Setups$,1+,=,],[$Purchase orders,$+,=,$L$],[$Administration$,+,=,$C$]]$

cost per job to the nearest cent.$)$

Data table

$\backslash$table$[[,$A$,$B$,$C$,$D$,$E$],[,1,$Standard Job,Special Job,Total,$\backslash$table$[[$Cause$-$and$-$Effect Relationship Between$],[$Allocation Base and Activity Cost$]]],[,2$ Number of printing jobs,$1,200,600,,],[,3$ Price per job,$900,1,200,,],[4,4$ Cost of supplies per job,$100,280,,],[5,5$ Direct labor costs per job,$210,260,,],[6,$Printing machine$-$hours per job,$10,10,,],[7,$Cost of printing machine operations,,,$$,486,000,\backslash$table$[[$Indirect costs of operating printing machines$],[$increase with printing machine$-$hours$]]],[8,$Setup$-$hours per job,$3.,4,,],[9,$Setup costs,,,$$,180,000,$Indirect setup costs increase with setup$-$hours$],[10,$Total number of purchase orders,$360,460,,],[13,$Marketing costs as a percentage of revenues,$4\%,4\%,72,000,],[14,$Administration costs,,,$$,195,840,\backslash$table$[[$Demand for administrative resources increases$],[$with direct labor costs$]]]]$