Norton Company manufactures specialty personal protective outfits for hospitals. You adopted a normal job order costing system and also activity-based costing (ABC) to better understand the costs of producing the different types of outfits.

Norton identified four activities - machining, engineering, assembling, and inspecting under an activity-based costing system. Under the old traditional volume-based costing system, overhead is assigned to different jobs using machine hours.

Activity Machining Engineering Assembling units Inspecting products Costs $560,000 240,000 390,000 150,000 Driver Machine hours Engineering hours Assembly labour hours Inspection hours Amount of Driver 4,000 3,000 12,000 3,000 The following are the jobs Norton worked on in February. Style A Balance, Feb 1 $45,600 October activity: Direct materials $79,400 Direct labour $65,000 Machine hours 30 Engineering hours 140 Assembly labour hours 200 Inspecting hours 30 Style B $37,200 $94,100 $53,700 50 90 320 60 Style 11; $ 0 $43,200 $3Ls00 100 70 230 10 5310 D $ 0 $84,500 $62,300 170 300 250 20 011 average, 75% of the Work in Process inventories on February 1 are prime costs. The actual activity costs for machining, engineering, assembling and inspecting for February were $47,400, $20,000, $32,800, and $12,500, respectively. By February 28, Job Style C is the only job in progress while Jobs Style A and Style B were completed and sold for 150 percent of prime costs