P4-41A Comprehensive ABC implementation (Learning Objectives 2 & 3) awyer Pharmaceuticals manufactures an over-the-counter allergy medication called Breathe. Sawyer is trying to win market share from Sudafed and Tylenol. The company has developed several different Breathe products tailored to specific markets. For example, the company sells large commercial containers of 1,000 capsules to health-care facilities and travel packs of 20 capsules to shops in airports, train stations, and hotels. Sawyer's controller, Sandra Dean, has just returned from a conference on ABC She asks Kade Yackey, supervisor of the Breathe product line,to help her develop an ABC system. Dean and Yackey identify the following activities, related costs, and cost allocation bases: Estimated Indirect Activity Costs $180,000 Estimated Quantity of Allocation Base Allocation Base Activity Materials handling.. Packaging Quality assurance Total indirect costs Kilos 18,000 kilos 460,000 Machine hours 116,000 Samples 2,600 hours 1,500 samples $756,000