S4-6 Calculate a job cost using ABC (Learning Objective 2) Salari Industries, a small, family-run manufacturer, has adopted an ABC system. The fol- lowing manufacturing activities, indirect manufacturing costs, and usage of cost drivers have been estimated for the year: Activity Machine setup Machining... Quality control... Estimated Total Manufacturing Overhead Costs $159,500 $720,000 $264,000 Estimated Total Usage of Cost Driver 2,900 setups 4,800 machine hours 4,400 tests run During May, John and Allison Salari machined and assembled Job 557. John worked a total of 12 hours on the job, while Allison worked 4 hours on the job. John is paid a $25 per hour wage rate, while Allison is paid $28 per hour because of her additional experience level. Direct materials requisitioned for Job 557 totaled $1,250. The following additional informa- tion was collected on Job 557: the job required 2 machine setups, 4 machine hours, and 3 quality control tests. 1. Compute the activity cost allocation rates for the year. 2. Complete the following job cost record for Job 557