Using a job order costing system, Piedmont Computer Company estimated the total cost of two jobs as follows: (Click the icon to view the estimates under job costing.) (Click the icon to view the ABC information.) (Click the icon to view the records for two clients.) Piedmont Computer Company is now considering using an ABC system. Information about ABC costs and records for the same two jobs for 2020 follow Read the requirements Direct costs Total direct material costs 23.400 $ 2,500 Total direct labor costs 1,500 19,500 Indirect costs Total costs Choose from any list or enter any number in the input fields and then click Check Answer Check/ parts remaining Clear All Standard costing (single plantwide rate): Job 722 Job 721 2,500 23,400 $ $ Direct materials 1,500 19,500 Direct labor 375 4,875 Manufacturing overhead 4,375 47,775 $ Total cost Direct labor calculated as follows: Total direct labor costs per job Direct labor cost per hour Hours per job X 19,500 25 780 Job 721 $ 1,500 x S 60 Job 722 Done Print An - X Reference Manufacturing overhead $ 47,775 $ 4,375 Total cost Direct labor calculated as follows: Total direct labor costs per job Hours per job Direct labor cost per hour X 25 19,500 780 Job 721 1,500 25 S Job 722 60 *Manufacturing overhead calculated as follows Manufacturing Predetermined Total direct labor OH allocated OH allocation rate costs per job X 4,875 19 500 25% X Job 721 375 25% $ 1,500 Job 722 Done Print II i - X Data Table Predetermined Overhead Allocation Rate Allocation Base Activity 0.25 Number of parts Assembly 3.50 Number of direct labor hours Programming 125.00 Number of tests Testing Done Print and records for the same two jobs for 2020 follow - X Data Table Total Number Total Direct Total Number Total Direct of Tests Labor Hours of Parts Materials Costs Job 8 780 2,500 23,400 Job 721 300 2,500 Job 722 Done Print R60