Lotus Ltd has identified the following overhead costs and cost drivers for next year Overhead Items E(cost) $ Power 15000 Maintenance cost 7800 Ordering cost 6150 Set ups cost 4500 Cost Driver Number of setups Number of orders E( activity) 400 4,000 Machine Hours Kilowatt hours 5,000 52000 The following is one of the jobs completed during the year Product A Product B Direct materials $1200 $1300 Hourly rate 25 30 Units completed 125 150 DLH 140 70 Number of setups 4 6 Number of orders 20 9 Machine hours 250 100 Kilowatt hours 75 48 Actual overhead $1500 $950