North Company designs and manufactures machines that facilitate DNA sequencing. Depending on the intended purpose of each machine and its functions, each machine is likely to be unique. The job-order costing system in its Norfolk plant has five activity cost pools, in addition to direct materials and direct labor. Job TPY-2306 requires 1,000 printed-circuit boards. The cost per board that passes the final inspection is $240. On average, only 50% of the completed units pass the final inspection. The prime costs per completed board are direct materials ($25) and direct labor ($5). Information pertaining to manufacturing overhead for printed-circuit boards follows:

Required
Fill in the unknowns identified as A through E.

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Activity Cost Pool Axial insertion Hardware insertion Hand load Masking Final test Activity Driver Rate S0.20 2.00 C? 0.12 E? Unit of Cost Driver per Board 30 B? Factory Overhead per Board S A? 37.00 35.50 Cost Driver Number of axial insertions Number of hardware insertions Boothroyd time Number of points masked Test time 100 10 D? 6.00