Total estimated Activity Machining ........................... Machine.setup... Machining Polishing Quality.control.. Total estimated amount of allocation base activity 2,500 setups 5,500 machine hours 15,000 polishing cloths 3,000 tests run MOH costs related to activity $ 62,500 $ 797,500 165,000 240,000 16,000 P.alishing ........................ A .. U C ILLY L UI ILI .U . . . . . . . . . . . . . . . . . . . A A Facility-level.costs....... 10,000 DL hours 4 machine setups required 4 machine hours 4 polishing cloths 3 quality control tests run Requirement 1. Calculate the activity cost allocation rate for each of the five pools listed in the table. (Round the allocation rate to th Abbreviations used: DL = direct labor; MH = machine hour.) Total activity cost pool Total activity allocation base Activity cost allocation rate 25.00 per setup Machine setup $ 62,500 2,500 = $ ILOIHI UULU - PULUULU 797,500 5,500 = $ 145.00 per MH 165,000 15,000 per cloth Machining Polishing Quality control Facility level costs 240,000 3,000 = $ = $ = $ 11.00 80.00 1.60 per test $ 16,000 10,000 per DL hour Requirement 2. Calculate the total cost of Job #624 (use an ABC costing system). Job Cost Record Manufacturing JOB # 624 Costs Direct labor to 105 1,180 Direct materials to Direct materials 1,180 748 Manufacturing overhead allocated 2033 Total job cost