The following additional information about budgeted activity is available for activity- based costing (ABC): Cost Pool Machining $ 24,600 800 Materials moves Engineering $ 12,300 1,500 Machine hours Packaging and Shipping $ 24,600 50 Shipments And, the following additional information about Job #1 is available: Actual Costs recorded for Job #1: Direct materials needed for Job #1 $ 2,200 Direct labor needed for Job #1 $ 550 No. of materials moves 20 Materials moves Actual machine hours for Job #1 70 Machine hours No. of shipments 4 Shipments