Table 7: Estimated Manufacturing Costs (using Activity-based Costing (ABC) B D TOTAL $90000 $84000 $90000 $180000 $84000 $168000 $540000 $504000 $900000 $840000 Direct Material Cost Direct Labor Cost Manufacturing Overhead Total Manufacturing Cost Units Produced 342000 342000 684000 684000 2052000 Total Mfg. Cost per Unit Activity-Based Costing Method Table 6: Manufacturing Overhead Cost Assignment for 2020 using Activity Based Costing Activity Activity Cost Pool Rate A B C D TOTAL Purchasing Machine Setups Material Movements Machine Cost Facility Rent Other Manuf. Overhead $200 $36000 $250 $37000 $30 $18000 $12 $126000 $15 $96000 $2.27857 $23925 14285714 3 $3600 $25200 $9250 $18500 $3600 $10800 $42000 $336000 $48000 $240000 $7975 $63800 $7200 $27750 $3600 $336000 $96000 $63800 $72200 $92500 $36000 $84000 $480000 $159500 Total Manuf. Overhead $509.28 $336925 $114425 $694300 $4534350 $168000