After reviewing the new activity-based costing system that Janis McGee has implemented at Joplin Industries's Port Arthur reducing the time spent on machine setups. He has spent the last month working with employees in the plant to change ov of J40X in the first quarter. He believes that with his more efficient setup routine, he can reduce the number of setup hours J25P $1,501,000 J40X $2,402,000 $ 751,000 991 000 $1.742,000 $3,243,000 $ 602,000 362.000 $ 964,000 $3,366,000 Direct material Direct labor Assembly Packaging Total direct labor Direct costs Overhead Assembly building Assembling 530 per mh) Setting up machine @ $900 per setup hour) Handling material (@ $3,000 per run) Packaging building Inspecting and Packing (@ $5 per direct labor-hour) Shipping @ 51,320 per shipment) Total ABC overhead Total ABC cost Number of units Unit cost $ 182,000 36,500 24,500 $ 902.000 361,000 121,000 302.000 133,000 $ 678,000 $3,921,000 101,000 38.82 115.000 266.000 $1.765,000 $5,131,000 40,500 $ 126.69 Required: Compute the amount of overhead allocated to the J25P and the J40x cameras for the first quarter using activity-based costing. Assum hours Assume the cost of a setup hour remains at $900. Total ABC Overhead 325P J40X Type here to search PE a