PROBLEM 4 ABCo uses activity-based costing. The company has two products: AB and BC. The annual production of Product AB is 200 units and 400 units of Product BC. There are three activity cost pools with estimated costs and expected activity as follows: Estimated EXPECTED ACTIVITY HOURS ACTIVITY COST POOL Cost AB BC Total Activity 1 16,660 600 100 700 Activity 2 18,450 1,100 700 1,800 Activity 3 9,731 60 160 220