Sheffield makes two products, Simple and Complex. As their names suggest, Simple is the more basic product, and Complex comes

with all the bells and whistles. The company has always allocated overhead costs to products based on machine hours. Last year, the

company implemented an activity$-$based costing system, and managers determined the following activity pools and rates based on

total overhead of $$2,400,000$ :

Rate

Assembly $$0\mathrm{.}80$ per direct labor hour

Fabrication $$15$ per machine hour

Setups $$20$ per batch

Bonding $$154,000$ direct to Complex

Only the Complex product requires bonding, so all the costs of bonding should be allocated to Complex. The following data relate to

both products.