Lotus Ltd has identified the following overhead costs and cost drivers for next year Overhead Items Setups cost Ordering Cost Maintenance cost Power Cost Driver Number of setups Number of orders Machine Hours Kilowatt hours E ( cost) $ 90,000 50,000 150,000 30,000 E actual transactions) 400 4,000 25,000 75,000 The following is one of the jobs completed during the year Direct materials Direct Labor Units completed DLH Number of setups Number of orders Machine hours Kilowatt hours Actual overhead Job 700 $1200 $900 250 40 2 10 50 60 $2500 Job 701 $600 $400 100 20 1 4 40 25 $1250 The company's practical activity is 9000 DHL Lotus Ltd has identified the following overhead costs and cost drivers for next year Overhead Items Setups cost Ordering Cost Maintenance cost Power Cost Driver Number of setups Number of orders Machine Hours Kilowatt hours E ( cost) $ 90,000 50,000 150,000 30,000 E actual transactions) 400 4,000 25,000 75,000 The following is one of the jobs completed during the year Direct materials Direct Labor Units completed DLH Number of setups Number of orders Machine hours Kilowatt hours Actual overhead Job 700 $1200 $900 250 40 2 10 50 60 $2500 Job 701 $600 $400 100 20 1 4 40 25 $1250 The company's practical activity is 9000 DHL