Saved Help Save & Exit Subn John Deere is an American manufacturer of agricultural, construction, and forestry machinery. John Deere uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system: Activity Cost Pool (and Activity Measure) Total Cost Machine related (machine-hours) 137,600 Batch setup (setups) 532,800 Order size (direct labor-hours) LA 105,300 Total Activity Activity Cost Pools Product X Product Y Total Machine related 1,000 7,000 8,000 8,000 Batch setup 3,000 5,000 Order size 7,000 2,000 9,000