4. Traditional Certing vs. Activity Based Costing 125 The Outer Banks Surfing Company manufactures custom surfing boards for surfing camps and surfing teams competing in rational and regional competitions based on the customer specifications and with the team camp logoprinted on the board surface The following overhead costs and cost drivers were estimated for the upcoming year Expected Overhead Pool Costs Setup costs 30,000 Material Preparation $6.000 Molding and shaping 78.000 Sealing and finishing 65.000 Cost Driver Number of setups Directions Expected Quantity 100 200,000 5.200 32,000 Sealing and finishing Labor costs Total direct labor hours for next year were estimated at 40.000 The following data pertain to two recent completed job Cost of direct materials Cost of direct labor Number of units completed Number of direct labor hours Number of setups Number of machine hours Sealing and finishing labor costs JobA 10,000 8.000 SO 400 4 Jobs 15.000 14.000 100 300 4 200 250 400 Answer the following questions assuming the company isang a traditional company wide overhead rate based on direct labor hours. Show your calculations 2. The company wide overhead cate The amount of overhead costs allocated to be &. The amount of overhead costs allocated to d. The total production cost of lob The total production cost of 10 The production cost of each surfboard funt cost for & The production cost of each surfboard funt cost for