Michelle Inc. has identified the following overhead activities, their budgeted costs and each activitys cost driver:

Activity Cost Pool	Budgeted Overhead Cost	Cost Driver	Budgeted Level for Cost Driver
Lifting	$30,000	Number of lifts	1,200
Inspecting	$36,000	Inspection hours	2,400
Machining	$84,000	Machine hours	12,000

The company have the following job which was completed this month:

	Job 248
Total direct materials	$7,850
Total direct labour	$2,450
Units completed	60
Number of lifts	4
Inspection hours	8
Machine hours	40
Direct labour hours	38

a) Calculate the activity-based overhead rate for lifts.

b) Calculate the activity-based overhead rate for inspections.

c) Calculate the activity-based overhead rate for machining.

d) Calculate the total cost of Job 248.

e) Assume the company uses the plantwide overhead rate instead, based on direct labour hours. If the total estimated direct labour hours are 12,500 hours, what is the total cost of Job 248 using the plantwide rate?