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

Overhead cost Pool	Budgeted overhead cost	cost driver
Machine setups	$240,000	number of setups
Material Handling	90,000	Units of raw material
Quality control inspection	48,000	Number of inspection
Other overhead costs	160,000	machine hours
total	$538,000

Over Head cost pool	Budgeted Level for Cost driver	Pool Rate
Machine setups	200 setups	$1,200 per setup
Material Handling	60,000 units	$1.50 per unit
Quality Control	1,200 inspections	$40 per inspection
Other overhead	20,000 machine hours	$ 8 per machine hour

Order no. 715 has the following production requirements: Machine setups: 5 Raw material: 10,700 units Inspections: 19 Machine hours: 790 a.[10 points] Compute the total overhead that should be assigned to order no. 715 by using activity-based costing.

b. [10 points] Suppose that Wolfe were to use a single, predetermined overhead rate based on machine hours. Compute the rate per hour and the total overhead assigned to order no. 715. .