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 13 intricate personalized frames, and Job 325, an order of five 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 each activity driver are as follows. - X - X Data table Requirements Budgeted Overhead Budgeted Quantity of Activity Driver 1.900 1. Compute the total overhead allocated to each job under a simple costing system, where overhead is allocated based on machine-hours. 2. Compute the total overhead allocated to each job under an activity-based costing system using the appropriate activity drivers. 3. Explain why Shirley's Custom Framing might favor the ABC job-costing system over the simple job-costing system, especially in its bidding process. s 30,400 43,200 Activity Driver Purchased orders processed Material moves Machine-hours Inspections Units produced Purchasing Material handling Machine maintenance Product inspection 140,000 9.600 4,800 10.000 1,200 X 14,000 3.500 More info Packaging Total S 237,200 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. Print Done Job 215 Job 325 26 10 3 10 Number of purchase orders Number of material moves Machine-hours Number of inspections Units produced 60 40 12 4 13 5