Question: 4 . Using the Pool Rates that you calculated above, determine the amount of overhead cost that should be assigned to each product. Complete the

4. Using the Pool Rates that you calculated above, determine the amount of overhead

cost that should be assigned to each product. Complete the following table:

Low Volume High Volume

Product X Product Y

Activity Center Pool Expected OH Expected OH

(and Cost Driver) Rate Activity Cost Activity Cost

Labor related 10,000 40,000

(DLH)

Machine setups 3,000 2,000

(# of setups)

Product testing 5,000 3,000

(# of tests)

Production orders 100 300

(# of orders)

Material receipts 150 600

(# of receipts)

General factory 12,000 28,000

(machine hours)

Total overhead cost assigned: _________ _________

Number of units produced: _________ _________

Overhead cost per unit: _________ _________

(Product X) (Product Y)

5. Determined the unit cost for each product using ABC.

Product X Product Y

DM

DL

OH

Total Unit Cost

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