Overhead Item Machine setup Inspection Cost Driver Number of setups Number of inspections Budgeted Cost Budgeted Activity Level $ 20,000 200 130,000 6,500 Material handling Engineering Number of material moves 80,000 8,000 Engineering hours 50,000 1,000 $280,000 Job 101 $5,000 The following information was collected on three jobs that were completed during the year: Direct material Job 102 Job 103 $12,000 $8,000 Direct labor $2,000 $ 2,000 $4,000 Units completed 100 50 200 Number of setups Number of inspections Number of material moves Engineering hours -282 1 2 4 20 10 30 30 10 50 10 50 10