the job costing system at sheri's custom framing has five indire4ct cost pools( purchasing, material handling, machine maintenance , product inspection and packaging . the company is in the process of bidding on two jobs: job 215, an order of 15 intricate personalized frames. The controller wants you to compare overhead allocated under the current simple job costing system and a newly designed activity based job costing system. total budgeted costs in each indirect pool and budgeted quantity of activity driver as follows:

budgeted overhead activity driver budget quantity of activity driver

purchasing 35000 purchase orders processed 2000

material handling 43750 material moves 5000

machine 118650 machine hours 10500

product inspection 9450 inspections 1200

packaging 19950 units produced 3800