Using a job order costing system, Pentucket Computer Company estimated the total cost of two jobs as follows: (Click the icon to view the estimates under job costing.) (Click the icon to view the ABC information.) (Click the icon to view the records for two clients.) Requirement 1. Compute the total cost for each job using activity-based costing (ABC). The cost of direct labor is $22pq Activity-based costing: Reference Requirements 1. Compute the total cost for each job using activity-based costing. The cost of direct labor is $22 per hour. 2. Is the job cost greater or less than that computed under standard costing for each job? Why? 3. If Pentucket Computer Company wants to earn an operating income equal to 30% of the total cost, what sales price should it charge each of these two customers