1 Given 2 Overhead 3 Order processing 4 Machine processing 5 Product inspection 6 Direct-labor time. 7 8 9 Volume 10 Direct material per unit 11 Direct labor hours per unit 12 Direct labor rate. 13 Orders Processed. 14 Machine hours worked 15 Inspection Hours 16 17 Question 11 MOH per unit Predetermined overhead rate (cost 18 driver direct labor hours 19 20 Direct material 21 Direct labor 22 MOH 23 Total cost 24 25 Question 2 26 Order processing 27 Machine processing 28 Product inspection 29 Total MOH 30 MOH Cost per unit 31 32 Manufacturing Cost ABC $ 800,000 Standard $ $ $ 150,000 $ 560,000 $ 90,000 25,000 hours $ 3,000 25 $ 3 12 $ 300 Enhanced 18,000 2,000 4,000 40 4 12 200 22,000 8,000 ABC Order processing Machine Processing Product Inspection per direct labor hour Overhead application rate Activity Cost Driver Cost Application Rate per O.P. per MH per IH