A manufacturer uses activity-based costing to assign overhead costs to products. In the coming year, it expects to incur $825,000 of costs to dispose of 3,300 tons of hazardous waste.

1. Compute the company’s cost of hazardous waste disposal per ton.

2. During the year, the company disposes of 5 tons of hazardous waste in the completion of Job 125.

Assign hazardous waste disposal cost to Job 125 using activity-based costing.