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Scottso Enterprises has identified the following overhead costs and cost drivers for the coming year: Overhead Item Cost Driver Budgeted Cost Budgeted Activity Level Quality

Scottso Enterprises has identified the following overhead costs and cost drivers for the coming year:

Overhead Item Cost Driver Budgeted Cost Budgeted Activity Level

Quality Number of inspections $250,000 12,500

Material handling Number of material moves $170,000 10,000

Engineering Engineering hours $100,000 2,500

Machine setup Setup hours $40,000 400

Budgeted direct labor cost was $200,000, and budgeted direct material cost was $800,000. The following information was collected on three jobs that were completed during the month:

JOBA-15JOB A-28 JOB B-32

Direct materials $15,000 $28,000 $18,000

Direct labor $4,000 $4,000 $8,000

Units completed $200 $100 $300

Number of inspections 20 100 300

Number of material moves 60 20 80

Engineering hours 10 50 10

Number of setups 3 5 8

If the company uses activity-based costing (ABC), how much overhead cost should be assigned to Job A-15?

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