What is ABC Overhead Calculation

Problem # 3
Direct materials	325,400
Materials handling	35,145
Assembly	58,020
Setup	13,400
Product Testing	3,500
Overhead	15,860
Output	41,500	units
Direct Labor Hours	3,600
Setups	420
Product tests	70,000
Each unit requires two machine hours
Materials handling based on direct material cost
Product testing based on number of tests
Overhead based on machine hours
Assembly based on direct labor hours
Setups based on the number of setups
Job 153:
Completed	1,850	units
Direct Materials	12,400
Direct labor hours	83
Setups	6
Tests	2,584