Calculating Activity-Based Costing Overhead Rates Assume that
manufacturing overhead for Goldratt Company consisted of the
following activities and costs:
Setup (1,000 setup hours) $118,000
Production scheduling (400 batches) 30,000
Production engineering (60 change orders) 90,000
Supervision (2,000 direct labor hours)
64,000 Machine maintenance (12,000 machine hours)
84,000 Total activity costs $386,000
The following additional data were provided for Job 845: Direct
materials costs $7,000 Direct labor cost (5 Milling direct labor
hours;35 Finishing direct labor hours) $1,000 Setup hours 5...