The annual cost and practical capacity of labour and machines are: Annual Cost Practical Capacity (hours) Annual Cost Practical Capacity (hours) Labour Type 1 2 $400,000 $360,000 8,000 12,000 Machine Type 1 $3,000,000 20,000 Type 2 $2,000,000 25,000 Total $760,000 20,000 Total $5,000,000 45,000 NF recently completed Job XQ389. This is the summary of the cost of materials, labour time, and machine time consumed by this job in each department: 1 Department 2 3 Materials $500.00 $400.00 $200.00 0 10 64 06 13 21 Labour Type 1 Hours Type 2 Hours Machine Type 1 Hours Type 2 Hours 4 1 1 3. A consultant has recommended that NF use a TDABC costing system based on three activities: materials handling, production, and finishing. The factory accountant has produced the following summary that allocates the labour and machine hours used by Job XQ389 to each activity. If NP uses TDABC for costing what will be the total cost that would be recognized for each activity and total cost for Job XQ389? Materials Handling Production Finishing Labour Type 1 Labour Type 2 Machine Type 1 Machine Type 2 6.00 0.00 0.00 1.00 4.00 3.00 3.00 2.00 0.00 12.00 0.00 7.00