ompute activity-based costing rates from the following budgeted data for Upton Golf Co.: (10 points)

Unit = $
Activity Cost Pool	Budgeted Cost	Budgeted Cost Driver
Designing	2,550,000	75,000	designer hours
Machining	525,000	21,000	machine hours
Packing	620,000	31,000	labor hours

Jayson Woods, PSC is an architectural firm that uses activity-based costing. The three activity cost pools used by Jayson Woods are: Salaries and Wages, Travel Expense, and Plan Reproduction Expense. The firm has provided the following information concerning activity and costs:

Unit = $
Salaries and wages	430,000
Travel expense	100,000
Plan reproduction expense	120,000
Total	650,000

	Activity Cost Pools
	Project	Business
	Assignment	Development	Other
Salaries and wages	60%	30%	10%
Travel expense	40%	40%	20%
Plan reproduction expense	35%	40%	25%

Instructions

Calculatethe total costto be allocatedto the (a)Project Assignment, (b)Business Development, and (c) Other activity cost pools.