A) Computer activity based overhead rate

B) Computer overhead cost per unit for each product. production is 10000 units of Ab bench and 20000 units of coaster.

Samar Company Manufacturing has five activity cost pools and two products (Ab Bench and Ab Coaster). Information is presented below: Activity Cost Pool Estimated Overhead Cost Driver per Activity Ordering and Receiving $ 220,000 $25.000 Orders Machine Setup 200,000 500,000 Setups Machining 30,000 20,000 Machine hours Assembly 250,000 50.000 Parts Inspection 140,000 2,800,000 Inspections Cost Drivers by Product Ab Bench Ab Coaster 1000 2000 2000 4000 3000 6000 4000 8000 5000 1000