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 Required: Expected Consumption Ratios Driver Quantity Wafer A Number of dies 2,200,000 0.7 Wafer B 0.3 Number of purchase 2,700 0.2 0.8 orders Engineering hours Test hours 11,500 0.25 0.75 15,000 0.6 0.4 $125,000 $125,000 $250,000 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 Purchasing cost pool 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