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. Activity 7. Inserting dies 8. Purchasing materials 1. Developing test programs 3. Testing products ABC assignments Total overhead cost Expected Consumption Ratios Driver Quantity Wafer A Wafer B Number of dies 1,700,000 0.7 0.3 Number of purchase 1,700 0.2 0.8 orders Engineering hours 9,000 0.25 0.75 Test hours 18,500 0.6 0.4 $160,000 $160,000 $320,000