m el Products has adopted an A following manufacturing activities, indirect manufacturing costs, and cost drivers have been identified costing system. The Te Job Cost Record for Job #804 revealed that direct materials requisitioned for showed that direct labor for this job totaled 12 hours at a wage rate of $30 per hour. Other data collected on the resources used by Job #804 included: the job totaled $1.250. The Job Cost Record also Click the icon to view the activity costs and drivers.) EB (Click the icon to view the other Read the requirements. data.) Requirement 1. Calculate the activity cost allocation rate for each of the five pools listed in the table. (Round the allocation rate to the nearest cent. Abbreviations used: DL direct labor, MH machine hour.) Activity cost per setup -per MH Machining Polishing Quality control Facility level costs Requirement 2. Calculate the Job Cost Record JOB # 804 per test l per DL hour 1- total cost of Job #804 (use an ABC costing system). Manufacturing Costs Total job cost Requirement 3. Why would ABC provide a more accurate allocation of manufacturing overhead (MOH) than a plantwide rate? The cost estimate based on ABC would provide a more accurate allocation of MOH than a plantwide rate because this cost estimate takes