Cost pool Design changes Setups Inspections Total manufacturing overhead costs Manufacturing overhead costs Activity level $60,000 300 design changes 320,000 5,000 setups 40,000 8,000 inspections $420,000 During 2021, two customers, Wealth Managers and Health Systems, are expected to use the following printing services: Wealth Health Activity Managers Systems Direct materials $500 $950 Direct labour $300 $450 Pages 60,000 90,000 Design changes 10 Setups 20 10 Inspections 30 38 a. Assume plantwide rate based upon the number of pages determine the total cost of each job. It is estimated Emsting Printing will print 15,000,000 pages for the year. b. If the profit margin is 30% what will be the selling price for each job. c. Repeat a and b assuming ABC is used to allocate overhead costs.