The job costing system at Siobhan'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 13 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.

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 215
Indirect cost allocated - simple costing system

				Budgeted Quantity
	Budgeted Overhead		Activity Driver	of Activity Driver
Purchasing	$22,500		Purchased orders processed	1,500
Material handling	35,000		Material moves	5,000
Machine maintenance	160,000		Machine-hours	10,000
Product inspection	6,800		Inspections	1,700
Packaging	18,000		Units produced	3,000
Total	$242,300