Crystal Fabrication allocates manufacturing overhead using a single predetermined rate based on a planned use of $10,000$ 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:

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$$

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Job #$650$ required $20$ purchase orders, $200$ direct labour hours, $15$ production runs, and $30$ inspections. The allocated overhead using a traditional job$-$costing system is $\_\_\_\_\_\_\_\_\_,$ and $\_\_\_\_\_\_\_\_\_\_$ using an activity$-$based costing system.

a$.$

$$7,520$; $$5,760$

b$.$

$$150,000$; $$376,000$

c$.$

$$2,000$; $$5,000$

d$.$

$$3,000$; $$2,760\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|\}$

$\backslash$hline Cost Pool & Total Cost & Activity Rate $\backslash \backslash$

$\backslash$hline Purchasing & $\backslash$$$96,000$ & $\backslash$$$48/$purchase order $\backslash \backslash$

$\backslash$hline $\backslash$begin$\{$tabular$\}\{$l$\}$

Machine $\backslash \backslash$

Setups

$\backslash$end$\{$tabular$\}$ & $\backslash$$$50,000$ & $\backslash$$$80/$setup $\backslash \backslash$

$\backslash$hline Assembly & $\backslash$$$150,000$ & $\backslash$$$15/$direct labour hour $\backslash \backslash$

$\backslash$hline Inspections & $\backslash$$$80,000$ & $\backslash$$$20/$inspection $\backslash \backslash$

$\backslash$hline Total & $\backslash$$$376,000$ & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$