Moore Inc. has cost pools with budgeted information for 2020 as follows: Cost Pools Maintenance Materials handling Machine setup Inspection Total Overhead Costs Costs Drivers $ 60.000 Machine hours 45.000 Number of material movements 90.000 Number of setup hours 69.000 Number of inspections $ 264.000 Level 30.000 750 3.000 1.500 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 Direct materials cost Direct labor cost Number of units Direct labor hours Machine hours Number of material movements Number of setup hours Number of inspections Job 51 $ 12.286 $9.984 2.100 640 800 55 60 55 Job 52 $ 9.610 $ 6.240 1.600 400 550 25 40 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