Berg Industries, a family-run small manufacturer, has adopted an ABC costing system. The following manufacturing activities, indirect manufacturing costs, and usage of cost drivers have been estimated for the year:

During May, Evan and Sajiah Berg machined and assembled Job 624. Evan worked a total of 10 hours on the job, while Sajiah worked 5 hours on the job. Evan is paid a $25 per hour wage rate, while Sajiah is paid $30 per hour because of her additional experience level. Direct materials requisitioned for Job 624 totalled $1,050. The following additional infor- mation was collected on Job 624: the job required one machine set-up, five machine hours, and two quality control tests.
1. Compute the activity cost allocation rates for the year.
2. Complete the following job cost record for Job 624:
Job Cost Record JOB 624 Manufacturing Costs
Direct materials.................................................................................... ?
Direct labour....................................................................................... ?
Manufacturing overhead..................................................................... ?
Total job cost...................................................................................... $ ?

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Estimated Total Manufacturing Overhead Costs Activity Machine set- Machining Quality contro S 150,000 $1,000,000 $ 337,500 Estimated Total Usage of Cost Driver 3,000 set-ups 5,000 machine hours 4,500 tests run