1.Activity 2.Indirect Cost 3.Allocation Base 4.Allocation base by Ale 5.Allocation base by nonAle 6.Allocation base by total

Brewing $5000 Direct Labor 65hours 25 hours 90 hours

Bottling $11000 Machine hours 80hours 30 hours 110 hours

Inspecting $4000 Bottles 8000 bottles 2000 bottles 10000bottles

Other pertinent information: 1.Cost for ingredients and bottles for Ale is $0.35 per bottle 2.Cost for ingredients and bottles for NonAle is $0.25 per bottle. 3. The labor costs to make a bottle of beer is the same for each type of beer,$0.15.

Question: Determine the cost allocation rates for each activity.