Use activity-based costing to determine amount of overhead applied to a specific job (calculations required). Great Lakes Company (GLC) manufactures high-end custom couches. GLC usually uses a manufacturing overhead by applying a traditional predetermined manufacturing overhead based on direct labor hours, this year is predetermined to be $25 DLH. The new controller is evaluating the use of activity-based driver rates to apply manufacturing overhead costs and has assembled the following budgeted amounts and actual activity required to produce Job #343.

Activity driver	Budgeted cost ($)	Budgeted activity (hours)	Activity used on Job # 343 (hours)
Machining time	70,500	1,500	24
Direct labor time	84,000	4,000	250
Quality inspection time	12,500	500	200