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 2,300,000 2,400 11,500 17,500 0.3 0.2 0.25 0.6 0.8 orders Engineering hours Test hours 0.75 ABC assignments $165,000 $165,000 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 dollan Inserting dies cost pool Purchasing cost pool $330,000 198,000 132,000