Allocating costs using ABC You have an ABC system with three pools

		number of cost driver units
	total cost in the pool	product A	product B	total
pool 1	$40,000	4,000 DL$	6,000 DL$	10,000 DL$
pool 2	$30,000	20 setups	30 setups	50 setups
pool 3	$20,000	50 hours	150 hours	200 hours

Compute the activity rates and the allocated costs for products A and B.

	activity rate	allocated costs for product A	allocated costs for product B
pool 1	$ per DL$	$	$
pool 2	$ per setup	$	$
pool 3	$ per hour	$	$
total allocated costs for each product		$	$