Wallace Printing has contracts to complete weekly supplements required by forty-six customers. For the year 2019 , manufacturing overhead cost estimates total $420,000 for an annual production capacity of 10 million pages. For 2019 Wallace Printing decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis: During 2019, two customers, Wayward Insurance and Hapless Systems, are expected to use the following printing services: ANS. BLANK 1 If manufacturing overhead costs are considered one large cost pool and are assigned based on 10 million pages of production capacity, what is the cost driver rate? ANS. BLANK 2 Using pages printed as the only overhead cost driver, what is the manufacturing overhead cost estimate for Hapless Systems during 2019? ANS. BLANK 3 Assuming activity-cost pools are used, what are the activity-cost driver rates for design changes, setups, and inspections cost pools? ANS. BLANK 4 Using activity-based costing to allocate overhead costs, what is the total manufacturing overhead cost estimate for Hapless Systems during 2019 ? Bill Cobb Corporation had the following activities, pooled costs, and physical flow of driver units. The company uses activity-based costing. The above activities are used by departments X and Y as follows: ANS. BLANK 1 How much of the correspondence cost will be assigned to Department X ? ANS. BLANL 2 How much of the account verification cost will be assigned to Department Y