Oliver Industries, a small, family-run manufacturer, has adopted an ABC system. The fol- lowing manufacturing activities, indirect manufacturing costs, and usage of cost drivers have been estimated for the year: Activity Machine setup control.... Machining BERRIER Quality Estimated Total Manufacturing Overhead Costs $ 161,650 $1,100,000 $360,000 Estimated Total Usage of Cost Driver 3,050 setups 5,000 machine hours 4,500 tests run During May, Jeff and Arabella Oliver machined and assembled Job 557. Jeff worked a total of 10 hours on the job, while Arabella worked 4 hours on the job. Jeff is paid a $25 per hour wage rate, while Arabella is paid $28 per hour because of her additional experience level. Direct materials requisitioned for Job 557 totaled $1,250. The following additional information was collected on Job 557: the job required 2 machine setups, 6 machine hours, and 3 quality control tests. 1. Compute the activity cost allocation rates for the year. 2. Complete the following job cost record for Job 557