XYZ Co. is considering switching from a traditional overhead costing system to an activity-based costing system. XYZ has identified the following activity pools:

Cost Pool	Overhead Costs		Cost Driver	Activity Level
Supervision	$450,000		Direct Labor hours	900,000
Maintenance	$656,000		Machine-hours	820,000
Janitorial	$200,000		Square feet of area	100,000
	$1,306,000

Accounting records show that Job 123 consumed the following resources:

Cost Driver	Activity Level
Direct Labor hours	300
Machine-hours	1,500
Square feet of area	100

1. Refer to the information above for XYZ Co. If a traditional overhead costing system were used with direct-labor hours as the single cost allocation base, how much overhead would be allocated to Job 123?

A. $150.00

B. $215.27

C. $600.00

D. $435.33

E. $2,389.02

2. Refer to the information above for XYZ Co. If an activity-based costing system is used how much overhead would be allocated to Job 123?

A. cannot be determined

B. $1,363.41

C. $1,550.00

D. $2,525.00