Hamilton Manufacturing Company Direct materials 175,000Materials handling 35,000 Grinding 300,000 Polishing 100,000Product Modification 500,000 Providing Power 225,000 SystemCalibration 400,000 Machine Hours 37,500 units Direct Labor Hours15,000 Engineering hours 1,200 Batches 200 Materials handling basedon direct material cost Grinding based on machine hours Polishingbased on machine hours Product Modification based on engineeringhours Providing Power based on direct labor hours SystemCalibration based on batches Job 231 Completed 1,675 units DirectMaterials 18,500 Direct labor hours 350 Machine hours 755Engineering hours 245 Batches 35 Using the ABC Method find theactivity overhead rates. Once you have those activity rates findthe total cost of Job 231 including materials and the cost perunit
