4. Activity Based Costing ( 35 points) DB Inc. is in the custom pizza dough business and utilizes a job order costing system. Manufacturing overhead is currently applied to jobs using a plant-wide rate on the basis of direct labor costs. The following estimates were made at the beginning of the year for 2019. Their Lehigh intern has suggested to the controller that they consider an Activity Based Approach (ABC) to costing their products. Departments Packaging Total Plant Dough Mixing 3,000 $30,000 $60,000 Direct Labor hours Direct Labor costs Manufacturing Overhead 2,000 $20,000 $80,000 5,000 $50,000 $140,000 Activity Batches mixed Packages filled Activity Level 1,500 Batches 20,000 Packages A. What would the cost rate per activity be under ABC? (enter in spaces below) (10 points) Departments Dough Mixing Packaging Cost rate They are currently bidding on a job for Victory Pizza Palace that has the following cost components: Dough Mixing $1,000 $750 Packaging $ 250 $1,000 Direct Materials Direct Labor costs Direct Labor Hours Activity Level 50 150 4 batches 80 packages B. What would the total cost of the job be if they used ABC costing? (15 Points) C. If they had used their current overhead methodology the amount of overhead charged to the Victory Pizza Palace job would have been _. (10 points)