XYZ manufactures a line of high-end exercise equipment of commercial qual- ity. Assume that the chief accountant has proposed changing from a traditional costing system to an activity-based costing system. The financial vice president is not convinced, so she requests that the next large order for equipment be costed under both systems for purposes of comparison and analysis. An order from ABC company, for 150 low-impact treadmills is received and is identified as the order to be subjected to dual costing. The pre-determined overhead rate is 200% of direct labour cost. The following cost data are related to the ABC order. Direct labour per hour Direct labour hours Direct materials $18 820 $55,500 Activity-based overhead rate Expected use of Activity cost pools Cost drivers cost drivers Design Machine setup Eng. hours Setups $30 per hour 330 $200 per setup 22 Machining Machine hours Assembly Packing Building occupancy No. sub-assembly $$25 per hour $8 732 1,500 Packing hours $15 per hour 152 Machine hours $6 per hour 732 Calculate the total cost of the ABC company order under the activity-based costing system