Activity Driver Quantity Wafer A Wafer B

$7.$ Inserting dies Number of dies $2,200,0000\mathrm{.}70\mathrm{.}3$

$8.$ Purchasing materials Number of purchase

orders $3,0000\mathrm{.}20\mathrm{.}8$

$1.$ Developing test programs Engineering hours $10,5000\mathrm{.}250\mathrm{.}75$

$3.$ Testing products Test hours $18,5000\mathrm{.}60\mathrm{.}4$

ABC assignments $$145,000$ $$145,000$

Total overhead cost $$290,000$