Moore Inc. has cost pools with budgeted information for 2020 as follows: Cost Pools Maintenance Overhead Costs Costs Drivers Level $ 60.000 Machine hours 30.000 Materials handling 45.000 Number of material movements 750 Machine setup 90.000 Number of setup hours 3.000 Inspection 69.000 Number of inspections 1.500 Total $264.000 The budgeted direct labor costs for 2020 were $312.000 (20.000 direct labor hours) and budgeted direct materials costs for 2020 were $ 375.500. The following actual information pertains to two jobs completed during October 2020: Job number Job 51 Job 52 Direct materials cost $ 12.286 $ 9.610 Direct labor cost $9.984 $ 6.240 Number of units 2.100 1.600 Direct labor hours 640 400 Machine hours 800 550 Number of material movements 55 25 Number of setup hours 60 40 Number of inspections 55 25 H15: Determine the total manufacturing costs of Job 51 by using direct labor hours to allocate overhead costs. H16: Determine the total manufacturing costs of Job 52 by using activity based costing to allocate overhead costs.