I. Computing Overhead using Activity Based Costing; Company A: Estimated Annual Overhead: $$950,000$

Overhead Allocated to Cost Pools: Machine Setups: $22\%$; Machining: $68\%$; Inspections: $10\%$;

$**$Overhead Rate $-$ Round to hundredths

$\backslash$table$[[$Cost Pools,Cost Drivers,$\backslash$table$[[$Overhead Allocated to$],[$Cost Pools$]],$Expected Use of Drivers,$\backslash$table$[[$Overhead Rate per$],[$Driver$]]],[$Machine Setups,# of Setups,,$3200,],[$Machining$,$Machine Hours,,$50,000,],[$Inspections$,$# of Inspections,,$4000,]]$

$\backslash$table$[[$Cost Drivers,$\backslash$table$[[$Use of Drivers$],[$Product A$]],\backslash$table$[[$Use of Drivers$],[$Product B$]],\backslash$table$[[$Overhead Allocated to$],[$Product A$]],\backslash$table$[[$Overhead Allocated to$],[$Product B$]],,,,],[$# of Setups,$1100,2100,,,,,,],[$Machine Hours,$32,000,18,000,,,,,,],[$# of Inspections,$2800,1200,,,,,,],[$Total Overhead Applied to Products,,$]]$

Units Produced: Product A: $45,000$ ; Product B: $80,000$

Overhead Cost per Unit: Product A:

Product B: