Units Produced: Direct Costs: Direct Material Costs per unit $ Direct Labor Costs per unit $ PrimeShield 99,750 72 $ 65 $ PlantGuard 147,000 FullFix 278,250 40 $ 52 $ 16 27 Overhead Cost: Total Cost A $ 1,406,000 B $ 794,000 C $ 2,580,000 D $ E $ 438,000 779,500 F $ 1,400,000 G 208,000 Total $ 7,605,500 Overhead Cost Pools: Wages & Salaries Machine Maintenance Materials Handling R&D Overhead Cost: A 32% 0% 28% B 0% 75% 15% C 42% 0% 0% D 17% 0% 33% E 0% 25% 25% F 0% 0% 0% G 36% 45% 19% Activity Used per Product PrimeShield PlantGuard FullFix Total Wages & Salaries 75,360 53,380 28,260 Machine Maintenance 31,740 25,530 11,730 Materials Handling R&D Factory Utilities 5,500 3,630 1,870 10,296 8,237 4,347 99,750 147,000 278,250 Factory Utilities 0% 40% 10% 0% 58% 0% 0% 50% 0% 50% 100% 0% 0% 0% Cost Driver 157,000 Direct Labor Hours 69,000 Machine Hours 11,000 Production Orders 22,880 R&D Time 525,000 Gallons