Vandalay Industries manufactures two products toasters and blenders. The annual production and sales of foasters is 2,300 units, while 1.100 units of blenders are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Toastors require 1.25 direct labor hours per unit while blenders require 1 direct labor hours per unit. The total estimated overhead for the period is $145,815. The company is looking at the possibility of changing to an activity-based costing system for its products. If the company used an activity-based costing system, it would have the following three activity cost pools Expected activity Estimated overhead Activity cost pool cost Toasters Blenders Total Setup costs $8,085 235 batches 440 batches 675 batches Engineering costs $67,980 800 engineering 860 enginooring hours 1,660 engineering hrs Maintenance costs $69,750 2,750 direct labor hours 1,195 direct labor hours 3,945 direct labor hours Total $145,815 The overhead cost per Blenders using the traditional costing system would be closest to (Round all answers to two decimal places.) A $28.90 OB $40.15 C. $36.98 D. $13256 Nadal Corporation manufactures custom molds for use in the extrusion industry. The company allocates manufacturing overhead based on machine hours: Selected data for costs incurred for Job 532 are as follows: Direct materials used $5,800 Direct labor cost $36,800 Predetermined manufacturing overhead rate based on machine hours $15 Direct labor hours worked 3,700 Machine hours used 220 What is the manufacturing cost of Job 532? O A $98, 100 OB. $3,300 C. $42.600 OD. $45,900