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Problem 4-18 Contrasting Activity-Based Costing and Conventional Product Costing [LO4-2, LO4-3, LO4-4]

[The following information applies to the questions displayed below.]

Adria Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the companys five activity cost pools:

Activity Cost Pool	Activity Measure	Expected Overhead Cost		Expected Activity
Labor-related	Direct labor-hours	$	35,000	7,000	DLHs
Purchase orders	Number of orders	$	4,000	2,000	orders
Material receipts	Number of receipts	$	10,450	950	receipts
Relay assembly	Number of relays	$	7,000	1,000	relays
General factory	Machine-hours	$	240,000	40,000	MHs

Problem 4-18 Part 2

2. The expected activity for the year was distributed among the companys four products as follows:

	Expected Activity
Activity Cost Pool	Product A	Product B	Product C	Product D
Labor-related (DLHs)	2,400	500	3,500	600
Purchase orders (orders)	100	350	800	750
Materials receipts (receipts)	400	208	342	0
Relay assembly (relays)	170	170	300	360
General factory (MHs)	12,000	7,000	8,000	13,000

Using the ABC data, determine the total amount of overhead cost assigned to each product.

Product A-

Product B-

Product C-

Product D-