$\backslash$table$[[$Jones$,$ Inc. has identified six activity cost pools: receiving, forming, assembling, testing, painting, and packing $\backslash$table$[[$Jones$,$ Inc. has identified six activity cost pools: receiving, forming, assembling, testing, painting, and packing $\backslash$table$[[$Jones$,$ Inc. has identified six activity cost pools: receiving, forming, assembling, testing, painting, and packing $\backslash$table$[[$Jones$,$ Inc. has identified six activity cost pools: receiving, forming, assembling, testing, painting, and packing

$\backslash$table$[[$product development, and facility management for the manufacturing overhead costs used to produce alarm systems.,,,,$],[$Using the assigned cost driver for each activity pool, use activity$-$based accounting to calculate the manufacturing overhead,,,,$],[$costs for each activity pool.,,,,,,,,,$],[$Calculate the manufacturing overhead costs per unit where $2,500$ home alarms and $800$ commercial alarms are produced,,,,$],[($check figure: commercial costs per unit $=622\mathrm{.}23),,,,,,,,,],[,,,,,,,,,],[,,,,,,,,,],[,$Home,Commercial,Total,,,,Cost Drivers:,,$],[$Manufacturing Overhead Costs,,,,$5.,$Per Unit,,Horme,Commercial,Total$],[$Receiving$,,-,80,400\mathrm{.}00,,,$# of invoices,$215,000,120,000,],[$Forming$,,,150,500\mathrm{.}00,,,$# of molds,$27,000,8,000,],[$Assembling$,,,412,300\mathrm{.}00,,,$# of parts,$165,000,52,000,],[$Testing$,,,51,000\mathrm{.}00,,,$# of quality checks,$15,500,10,000,],[$Painting$,,,52,580\mathrm{.}00,,,$painting labor hours,$3,680,1,578,],[$Packing & Shipping,,,$837,500\mathrm{.}00,,,$# of boxes shipped,$215,000,120,000,],[$Total Manufacturing Overhead Costs,,,$1,584,280\mathrm{.}00,,,,,-,],[,,,,,,,,,],[$Units Sold,,,,,,,,,$],[$Costs Per Unit,,,,,,,,,$]]$