19. Borodin Co, budgets factory overhead (FO) cost split into three activities: fabrication, assembly, and inspecting. Borodin plans to manufacture four products in the following quantities: A: 900 units, B: 1,200 units; C: 850 units; and D: 1,700 units. Determine the Budgeted Factory Overhead cost (Activity Cost Pool) for each of the three factory activities (make up your own numbers): Activity Cost Pool Activity Factory Overhead Cost Activity Base Fabrication $?????? Direct Labor (DL) hours Assembly $?????? Number of Parts Inspecting $?????? Number of Inspections Total S?????? Determine activity-base usage (product specifications) for each of the four products (make up your own numbers): Activity A B D Fabrication ???? DL hrs. ???? DL hrs. ???? DL hrs. ???? DL hrs. Assembly ??? parts ??? parts ??? parts ??? parts Inspecting ?? insp. ?? insp. ?? insp. ?? insp. Instructions: a) Determine your Budgeted Factory Overhead (FO) cost and Activity-base usage data in the format above (make up your own numbers). b) Calculate the Activity FO rates for each activity. c) Total Factory Overhead cost applied to A using Activity-Based Costing (ABC) is: d) Total Factory Overhead cost applied to B using Activity-Based Costing (ABC) is: e) Total Factory Overhead cost applied to C using Activity-Based Costing (ABC) is: 1) Total Factory Overhead cost applied to D using Activity-Based Costing (ABC) is