You are the new production manager of a small manufacturing company, Baseball Products, Inc., which is located in Little town, Montana. Your company manufactures two primary products: baseball bats and baseball gloves. You have decided to implement ABC Costing to allocate overhead costs associated with these products.
Your task is to design an ABC report to present to management. Be sure to show an allocation of the overhead cost to Bats and Gloves and proof that you did the allocation correctly.
You ask the manufacturing supervisor for the necessary data to apply ABC Costing. You are provided with the following information.
The activities involved with manufacturing the bats and gloves in a week include the following.

The overhead costs per activity are as follows in a week.
Activity..................................................Cost
Set Ups............................................................$600
Machining......................................................$ 7,500
Receiving.......................................................$ 3,000
Packing................................................... ...$16,000
Engineering...................................................$22,000
Total...................................................$49,100

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Activitv Bats Gloves Set-Ups Machining Receiving Packing Engineering 2 150 hours 30 receipts 250 deliveries 400 hours 350 hours 70 receipts 550 deliveries 600 hours