BE $18-3$ Activity$-$Based Costing: Factory Overhead Costs

Obj. $4$

The total factory overhead for Cypress Marine Company is budgeted for the year at $$900,000,$ divided into four activities: fabrication, $$240,000,$ assembly, $$128,000,$ setup, $$160,000,$ and inspection, $$372,000.$ Cypress Marine manufactures two types of boats: speedboats and bass boats. The activity$-$base usage quantities for each product by each activity are as follows:

$\backslash$table$[[,$Fabrication,Assembly,Setup,Inspection$],[$Speedboat$,2,800dlh,1,200dlh,300$ setups,$1,100$ inspections$],[$Bass boat,$2,{000}_{?},2,{000}_{?},{100}_{?},{400}_{?}$