Driver Wafer A Wafer B Activity 7. Inserting dies Quantity 2,100,000 Number of dies 0.7 0.3 8. Purchasing materials Number of purchase orders 2,200 0.2 0.8 Engineering hours 9,500 0.25 0.75 Test hours 19,000 0.6 0.4 1. Developing test programs 3. Testing products ABC assignments Total overhead cost $150,000 $150,000 $300,000 Required: 1. Form reduced system cost pools for activities 7 and 8. Do not round interim calculations. Round your final answers to the nearest dollar. Inserting dies cost pool $ Purchasing cost pool $ 2. Assign the costs of the reduced system cost pools to Wafer A and Wafer B. Do not round interim calculations. Round your final answers to the nearest dollar. Wafer A $ Wafer B 3. What if the two activities were 1 and 3? Repeat Requirements 1 and 2. Form reduced system cost pools for activities 1 and 3. Do not round interim calculations. Round your final answers to the nearest dollar. Developing test programs cost pool $ Testing products cost pool Assign the costs of the reduced system cost pools to Wafer A and Wafer B. Wafer A $ Wafer B