Question One: 20% Explain the difference between simple costing and ABC Question two: 80 % Nile Corp. has identified three cost pools to allocate overhead costs. The following estimates are provided for the coming year: Cost Pool Overhead Costs Cost driver Supervision of direct labor $304,000 Direct labor-hours Machine maintenance $153,600 Machine-hours Facility rent $165.000 square feet of area Total overhead costs $622,600 Activity level 760,000 960,000 110,000 The accounting records show the Mossman Job consumed the following resources: Cost driver Direct labor-hours Machine-hours Square feet of area Actual level 260 1,500 70 Required: Using the three cost pools to allocate overhead costs, what is the total amount of overhead costs to be allocated to the Mossman Job