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A local picnic table manufacturer has budgeted these overhead costs: Purchasing $66,000 Handling Materials 34,840 Machine Setups 76,800 Inspections 20,400 Utilities 45,000 They are considering adapting ABC costing and have estimated the cost drivers for each pool as shown: Cost Driver Activity Orders 600 Material Moves 1,340 Machine Setups 16,000 Number of Inspections 4,000 Square Feet 180,000 Recent success has yielded an order for 900 tables. Assume direct labor costs per hour of $25. Activity Order, Units 900 Direct Materials 112,800 Machine Hours 15,200 Direct Labor Hours 5,300 Number of Purchase Orders 50 Number of Material Moves 750 Number of Machine Setups 100 Number of Inspections 500 Number of Square Feet Occupied 9,000 Determine how much the job would cost given the