sidering a switch to activity-based costing (abc). the company controller has come up with preliminary overhead rates for each of the following activities: activity allocation base overhead rate material delivery and handling number of deliveries $120 per delivery inspections number of inspections $80 per inspection supervision hours of supervisor time $35 per supervisor hour purchasing number of purchase orders $65 per purchase order one of the company's current jobs has the following information available: direct labor hours 80 hours number of deliveries 4.0 number of inspections 5.0 hours of supervisor time 4.5 number of purchase orders