The controller for VP Leni Machining has established the following overhead cost pools and cost drivers:

Overhead Cost Pool	Budgeted Overhead Cost	Cost Driver
Machine set up	240,000	Number of setups
Material handling	90,000	Units of raw material
Quality control inspection	48,000	Number of inspections
Other overhead costs	160,000	Machine hours
Total	538,000

Overhead Cost Pool	Budgeted Level for Cost Driver
Machine set up	200 setups
Material handling	60,000 units
Quality control inspection	1,200 inspections
Other overhead costs	20,000 machine hours

Order No. 1214 and 1215 have the following production requirements:

	1214	1215
Machine setups	9	10
Raw materials	11,200 units	12,000 units
Inspections	160	180
Machine hours	1,950	3,000
Direct materials per unit	P12	P15
Direct labor	P159,000	P189,000

Required:

1. Compute the total overhead of Order No 1214 and 1215 using the activity-based costing.
2. Compute for the total manufacturing cost of No 1214 and 1215 using the activity-based costing.
3. Supposed VP Leni uses a traditional costing, predetermines rate based on machine hours, compute the total manufacturing cost of order No 1214 and No 1215