PIo Fo Fo FS 47. Ordering materials, setting up machines, assembling products, and are examples of A) direct labor costs. B) nonmanufacturing activities. C) overhead cost pools. D) cost drivers. #8. Estimated costs for activity cost pools and other item(s) are as follows: Machining Assembling Advertising Inspecting and testing Total estimated overhead is A) $1,325,000 B) $1,150,000. C) $700,000. D) $875,000. $500,000 200,000 450,000 175,000 ,, An activity-based overhead rate is computed as follows A) actual overhead divided by estimated use of cost drivers. B) estimated overhead divided by estimated use of cost drivers. C) estimated overhead divided by actual use of cost drivers. D) actual overhead divided by actual use of cost drivers 20. Companies that switch to ABC often find they have A) been sacrificing profitability by underpricing some products. B) been overpricing some products C) passibly losing market share to competitors D) all of the above