Computing Cost Pools MaScare Company produces clothing and has identified five overhead cost activities. These activities are shown as the columns in the table below, along with the percentage of time spent in each activity by various factory employees.

The total overhead cost associated with each of the categories of factory employee is as follows:

Required:
From these data, compute the amount of the cost pool associated with each of the five overhead cost activities.

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Percentage of Time Spent on Each Activity Repairing Hiring and Training Equipment Workers Creating Inspecting Ordering Clothing Clothing Materials Designs Maintenance people 100% 0% 0% 0% 0% Production foreman 10% 60% 20% 10% 0% Accounting department 0% 50% 0% 50% 0% Design staff... 0% 0% 10% 20% 70% Factory superintendent. 0% 30% 40% 10% 20%