The manufacturing overhead costs for Watts Window Company for 2019 are listed below: ... Work space Quality control inspections Electric power Materials handling Machine setups $3,000,000 1,000,000 500,000 1, , 500,000 Watts Company assigns overhead costs to products using an activity based costing system. Information relating to activity based cost drivers and overhead costs for 2019 appears below: Type of cost Work space Quality control inspections Electric power ... Materials handling Machine setups Activity based cost driver 500,000 square feet 100,000 number of inspections 200,000 kilowatt hours 100,eee material moves 50,000 machine setups Watts has received an invitation from a local construction company to bid on an order for 5,800 windows. The following estimates are for the production of these 5,000 windows : Direct material cost $10,000 Direct labor cost ... $30,000 Kilowatt hours 1,080 hours Number of machine setups 25 setups Work space square feet 8,000 square feet Material handling moves .... 100 moves Quality control inspections se inspections --- Calculate the total manufacturing cost per window for the job with the local construction company