Steel Company uses activity-based costing and reports the following for this year. Allocate overhead costs to a job that uses 30 machine hours and 20 direct labor hours.

Activity Budgeted Cost Activity Cost Driver Budgeted Activity Usage

Cutting $136,500 Machine hours (MH) 3,900 machine hours

Assembly 426,600 Direct labor hours (DH) 7,900 direct labor hours

Total $563,100

a)$3,846

b)$2,130

c)$6,720

d)$2,214

e)$6,590