The job costing system at sunny's custom framing has five indirect cost pools (purchasing, material handling, machine maintanance, product inspection a nd packaging). the company is in the process of bidding on two jobs: job 220, an order of 17 intricare personalised frames and job 330, an order of 5 standard personalised frames. The managmeent accountant wants you to compare overhead allocated under the current job costing system and a newly designed activiy - based job costing system. Total busgeted cost in each indirect cost pool and the busgeted quantity of each actitivity driver are as follow:

	Busgeted overhead	Activity cost friver	Budgeted quantity if activity-cost driver
Purchasing	$28,500	Purchase oders processed	1500
Material handling	47,700	material moves	5300
machine maintenance	100,000	Machine hours	10000
Product inspection	6800	inspections	1700
Packaging	13200	Unit produced	3300
total	196200

Information related to jobs 220 and 330 follows. JOb 220 incurs more batch-lebel costs because relative to job 330, it uses more types of materials that need to be purcased, moved and inspected.

	Job 220	Job 330
Number of purchase orders	21	9
Number of material moves	18	6
Machin hours	30	70
Number of inspections	10	2
Units produced	17	5

Required

a./ Calculate the total overhead allocated to each job under a costing system where overhead is allocated based on machine hours

b./ Calculate the total overhead allocated to each job under an activity-based costing ystem using the appropriate activity drivers

c./ Explain why Sunny's custom framing might favour the ABC job costing system over the traditional job costing system, especially in its bidding process.