The job costing system at Shirley's Custom Framing has five indirect 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 17 intricate personalized frames, and Job 325, an order of 6 standard 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 cost pool and the budgeted quantity of activity driver are as follows. E: (Click the icon to view the cost and driver data.) i (Click the icon to view the job data.) Read the requirements. Requirement 1. Compute the total overhead allocated to each job under a simple costing system, where overhead is allocated based on machine-hours. (Round interim and final answers to the nearest cent.) Job 325 Job 215 386.80 Indirect cost allocated - simple costing system $ 1,547.20 Requirement 2. Compute the total overhead allocated to each job under an activity-based costing system using the appropriate activity drivers. (Round interim calculations to three decimal places and your final answers to the nearest cent.) Job 215 Total overhead allocated cost using the ABC costing sytems | Budgeted Quantity of Activity Driver Budgeted Overhead Activity Driver Purchased orders processed 2,200 Material moves 4,900 Purchasing Material handling Machine maintenance Product inspection 28,600 29,400 120,000 8,000 Machine-hours 10,000 1,600 Inspections Packaging 7,400 Units produced 3,700 $ 193,400 Information related to Job 215 and Job 325 follows. Job 215 incurs more batch-level costs because it uses more types of materials that need to be purchased, moved, and inspected relative to Job 325. Job 215 Job 325 Number of purchase orders Number of material moves Machine-hours Number of inspections Units produced