Sinjin Company has determined that its total manufacturing overhead cost of $1,200,000 is a mixture of unit-level, batch-level, product-line, and facility support costs. The company has assembled the following information concerning the manufacturing overhead costs, the annual number of units produced, production batches, and number of product lines in each division.

Compute how much total overhead cost would remain if Division A wereeliminated.

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Division A 9,000 units 46 batches 8 lines Total Overhead Costs S 300,000 Division B 16,000 units 79 batches 27 lines Unit-level overhead Batch-level overhead Product-line overhead. Facility support overhead. 350,000 150,000 Total S1,200,000