Cereal Company reported the following overhead amounts are for $8,000$ boxes of cereal

$($units$)$ and $10,000$ machine hours.

Cost Driver

Activity

Budgeted

OH Cost Pool Cost Driver Overhead

Machine setups # of setups $12,000$ $$240,000$

Materials handling # of pounds $14,000$ $$84,000$

Quality control # of inspections $200$ $$10,000$

Cereal Co$.$ has two cereal products: Fruity Pops and Bran Flakes. The following data is given for each

product:

Cost Driver Activities

OH Cost Pool

Fruity

Pops

Bran

Flakes

Direct Material costs $$120,000$ $$90,000$

Direct Labor costs $$80,000$ $$75,000$

Machine Hours $5,0005,000$

Machine setups $2,4009,600$

Materials handling $($pounds$)4,2009,800$

Quality inspections $40160$

a$.$ Using Activity$-$Based Costing $($ABC$)$ allocate overhead costs to the Fruity Pops product.

b$.$ Calculate the total cost of the Fruity Pops product.