Stanford Corporation has four categories of overhead. The expected overhead costs for each category for next year are as follows:Maintenance$$210,000$Materials handling$90,000$Setups$75,000$Inspection$150,000$Total expected activity for the four activity$-$based cost drivers for next year are as follows:Machine$-$hours$10,000$Material moves$2,000$Setups$100$Quality inspections$4,000$The company has been asked to submit a bid for a proposed job. Bids are usually based upon full manufacturing cost plus $30$ percent. Estimates of the resource requirements for the proposed job are as follows:Direct materials$$5,000$Direct labor $(375$ hours$)$$$7,500$Number of material moves$4$Number of inspections$3$Number of setups$2$Number of machine$-$hours$150$Required: a$.$ Total direct labor hours for year are $20,000.$ Determine the amount of overhead that would be allocated to the proposed job if direct labor$-$hours are used as the cost driver for all four categories of overheads. Determine the total cost of the proposed job applying the labor hours to allocate the cost. b$.$ Determine the amount of overhead that would be applied to the proposed project if activity$-$based costing is used. Determine the total costs of the proposed job if activity$-$based costing is used.