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Dideda Company uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity-based costing system: Costs: Manufacturing overhead Selling and administrative expenses Total $360,000 240.000 $600,000 Distribution of Resource Consumption: Order Size Total Activity Cost Pools Customer Other Support 65% 10% 25% 100% Manufacturing overhead Selling and administrative expenses 609 20% 20% 100% The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. You have been asked to complete the first stage allocation of costs to the activity cost pools. How much cost, in total, would be allocated in the first stage allocation to the Customer Support activity cost pool? $390,000 $120,000 $255,000 $282,000 Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 5,000 units and of Product B is 7,000 units. There are three activity cost pools, with estimated total cost and expected activity as follows: Expected Activity Product A Product B Estimated Cost Total Activity Cost Pool Activity 1 Activity 2 Activity 3 $24.000 36,000 81,200 200 700 800 400 200 3,000 600 900 3,800 The cost per unit of Product B under activity-based costing is closest to which of the following? $15.60 $12.59 $16.45 $13.50 Escau Company is a wholesale distributor that uses activity-based costing for all of its overhead costs. The company has provided the following data concerning its annual overhead costs and its activity-based costing system: Overhead costs: Wages and salaries Other expenses Total $380,000 100.000 $480.000 Distribution of Resource Consumption: Filling Orders Total Activity Cost Pools Customer Other Support 60% 10% 30% 100% Wages and salaries Other expenses 35% 459 20 100% The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The activity measures for the activity cost pools for the year are as follows: Activity Cost Pool Activity Filling orders 3,000 orders Customer support 20 customers What would be the total overhead cost per customer according to the activity-based costing system, rounded to the nearest whole dollar? In other words, what would be the overall activity rate for the Customer Support activity cost pool? $10,800 $12,600 $13,650 $14.400