Activity Cost Pool Designing Machining Packing Designing Machining Packing tA Estimated Overhead $2,823,100 602,100 710,600 Estimated Cost Driver 76,300 designer hours 22,300 machine hours 32,300 labor hours per designer hour per machine hour per labor hour

\begin{tabular}{l|l|l|} \hline Designing & $ & per designer hour \\ Machining & $ & permachine hour \\ \hline Packing & $ & per labor hour \end{tabular}