Simplifying the ABC System: Equally Accurate Reduced ABC Systems Selected activities and other information are provided for Patterson Company for its most recent year of operations. Expected Consumption Ratios Activity 7. Inserting dies 8. Purchasing materials 1. Developing test programs 3. Testing products Driver Number of dies Number of purchase Quantity Wafer A Wafer B 0.7 2,300,000 2,600 9,500 0.3 0.2 0.25 0.6 0.8 orders Engineering hours Test hours 0.75 19,000 0.4 ABC assignments $130,000 $260,000 $130,000 Total overhead cost Required 1. Form reduced system cost pools for activities 7 and 8. Do not round interim calculations. Round your final answers to the nearest dollar. Inserting dies cost pool 156,000 Purchasing cost pool 104,000 2. Assign the costs of the reduced system cost pools to Wafer A and Wafer B. Do not round interim calculations. Round your final answers to the nearest dollar Wafer A Wafer B 130,000 130,000