Traditional Product Costing versus Activity$-$Based Costing

$\backslash$table$[[$Overhead Item,Expected Costs,Cost Driver,Maximum Quantity$],[$Setup costs,$$175,000,$Number of setups,$1,750],[$Ordering costs,$120,000,$Number of orders,$15,000],[$Assembly$,910,000,$Number of machine hours,$14,000],[$Finishing$,208,000,$Number of direct labor hours,$104,000]]$

The following data are for two recently completed jobs:

$\backslash$table$[[,$Job $201,$Job $202],[$Cost of direct materials,$$12,000,$$$14,000$