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Source: Problem 7B-4, Managerial Accounting, Asia Global Edition, 2e by Garisson, Noreen, Brewer, Cheng, Yuen

Ellix Company manufactures two models of ultra-high fidelity speakers, the X200 model and the X99 model. Data regarding the two products follow:

	Direct Labor- Hours per Unit	Annual Production (units)	Total Direct Labor-Hours
Model X200	1.8	5,000	9,000
Model X99	0.9	30,000	27,000
			36,000

Additional information about the company follows:

a.	Model X200 requires $72 in direct materials per unit, and model X99 requires $50.
b.	The direct labor wage rate is $10 per hour.
c.	The company has always used direct labor-hours as the base for applying manufacturing overhead cost to products.
d.	Model X200 is more complex to manufacture than model X99 and requires the use of special equipment. Consequently, the company is considering the use of activity-based costing to apply manufacturing overhead cost to products. Three activity cost pools have been identified as follows:

			Estimated Total Activity
Activity Cost Pool	Activity Measure	Est Total Cost	X200	X99	Total
Machine Set-Up	No. of Set-Ups	360,000.00	50	100	150
Special Processing	Machine Hours	180,000.00	12000	0	12000
General Factory	Direct Labor Hours	1,260,000.00	9000	27000	36000
		1,800,000.00

Required:

Explain why overhead cost shifted from the high-volume model to the low volume model under activity based costing