XX Company adopts job costing system where it applies overhead using a predetermined overhead rate, based on budgeted direct labor hours, 50,000 direct labor hours are budgeted for 2019. The company expects a total of $452,000 of manufacturing overhead cost in 2019. The company management is considering adopting Activity-Based Costing (ABC). The four activity-based cost drivers that would be used and their related total costs are as follows: Activity Cost driver Expected # of Total expected cost driver in activity cost in 2019 2019 ($) Machining Machine hours $ 10 20.000 200,000 Material handling Matreial moves $ 20 1,600 32,000 Setup Number of setups $40 2,500 100,000 Quality inspection Number of inspections 4,000 120,000 5 30 Late January 2019, the company worked on job XXL which included 10,000 units. You are given the following actual details of the job: Direct materials cost = $0.6 per unit MELT Direct labor cost - $10 per direct labour hour Each unit requirs = 0.1 direct labour hour. Activities consumed are as follows: Number of material moves 12 Number of inspections 10 Number of setups 2 Number of machine hours 500 Required: a) Determine the total manufacture costs of job XXL if job costing system is used. (3 marks) b) Determine the total manufactruing costs of job XXL if ABC is used. Show your computations