Traditional and activity-based product costing: manufacturer

The accountant for Snappy Photographic Supply Ltd has estimated the following activity cost pools and activity drivers for the coming year:

Activity	Budgeted overhead cost	Activity driver	Budgeted level for activity driver	Cost per unit of activity driver
Machine setups	$300 000	No. of setups	100	$3 000 per setup
Material handling	150 000	Weight of raw material	50000 kilograms	$3 per kilogram
Hazardous waste control	75 000	Weight of hazardous chemicals used	10000 kilograms	$7.50 per kilogram
Quality control	112 500	No. of inspections	1000	$112.50 per inspection
Other overhead costs	300 000	Machine hours	20000	$15 per machine hour
Total	$937 500

An order for 1000 boxes of film development chemicals has the following production requirements:

Machine setups 4 setups Raw material 10000 kilograms Hazardous materials 2000 kilograms Inspections 10 inspections Machine hours 500 machine hours

Required: 1. Calculate the total overhead that should be assigned to the order for development chemicals?

2. What is the overhead cost per box of chemical?