Crystal Fabrication allocates manufacturing overhead using a single predetermined rate based on a planned use of $12,000$ direct labour hours per year. Company leadership recently learned that its costing system may be too simple for its operations, and that job costs may be fairly inaccurate. A consultant was hired to study overhead costs, and the following information reflects the cost pools and activity rates that were determined:

$\backslash$table$[[$Cost Pool,Total Cost,Activity Rate$],[$Purchasing$,$$$60,000,$$$\frac{48}{?}$ purchase order$],[$Setups$,$$$40,000,$$$\frac{80}{?}$ production run$],[$Assembly$,$$$180,000,\backslash$table$[[$$$\frac{15}{?}$ direct labour$],[$hour$]]],[$Inspections$,$$$80,000,$$$\frac{20}{?}$ inspection$],[$Total$,$$$360,000,]]$

Job #$650$ required $25$ purchase orders, $300$ direct labour hours, $18$ production runs, and $40$ inspections. The allocated overhead using a traditional job$-$costing system is

$$ and $q,$ using an activity$-$based costing system

$q,$ a$.$ $$9,000$;$$7,940$

b$.$ $$9,000$;$$6,500$

c$.$ $$18,000$;$$26,270$

$$ d$.$ $$9,000$;$$26,270$