Oxnard Company uses a volume-based costing system that applies overhead cost based on machine hours at $32 per machine hour. The company is considering adopting an activity-based costing system with the following data: Rate Activity Materials handling Lathe work Milling Grinding Testing Cost Driver Pounds of material Number of parts Number of machine hours Number of turns Number of units tested $1.60 1.30 7.50 0.60 18.00 The two jobs processed in the month of November had the following characteristics: Direct material Direct labor Pounds of material Number of parts Number of turns Number of machine hours Number of units in each job Job A $18,000 $6.000 1,000 500 10,000 400 100 All units tested Job B $60,000 $12.000 3,000 1,500 40.000 800 200 All units tested Problem 2-3 The difference in total cost between ABC and the volume-based costing system for Job Ais