$1/$ BigPlay Company manufactures playground equipment. BigPlay is shifting from a

traditional costing system to an activity$-$based costing system. The company started by

identifying four overhead cost activities. Listed below is the table that the controller for

BigPlay created identifying the cost activities and the percentage of time spent on each

activity by various factory employees.

BigPlay's controller also gathered the total overhead cost associated with each factory

employee which is shown below:

From the information given, compute the amount of the cost pool associated with each of

the four overhead cost activities?