Cost Pool	Overhead Costs	Cost Driver	Customer A	Customer B
Production	$30,500	Production hours	400	100
Engineering	$20,500	Machines hours	600	4,00
Machine set up	$10,600	Machine set up hours	260	800
Inspections	$40,000	Number of inspections	1000	3000
Total overhead costs	$ 101,600

• Under activity-based costing
• ?What is the amount of Machine set up and Inspections cost allocated to the customer A
• ? What is the amount of Machine set up and Inspections cost allocated to the customer B