1. Using Exhibit 6A-1 as a guide, prepare a report showing the first-stage allocations of overhead costs to the activity cost pools.

2. Using Exhibit 6A-2 as a guide, prepare a report showing the activity rates for the activity cost pools

EXHIBIT 6A-1 First Stage Allocations to Activity Cost Pools A 1 F E Actudy Coal Post Product Customer | Oder Size Relations Customer Orders Other Total $ 135,000 $200.000 $100.000 $ 60,000 180,000 0 12 000 60,00D D 60,000 $ 0 0 0 25.000 $ 600.000 60.000 310.000 48 000 120.000 80 000 20 000 20.000 40.000 2 4 Production Department 5 Indirect factory wages 6 Factory equipment de precision 7 Factory utilities 8 Factory building lease 10 General Administratie Department 11 Administratie wages and salaries 12 Office equipment depreciation 13 Administrative building lease 16 Marketing Department: 16 Maricating wages and salaries 17 Selling expenses 19 Total cosi 20 BENF A-1 FhA2 60.000 15.000 0 120.000 12,500 0 160.000 22.600 60.000 110.000 60.000 60.000 0 55,000 5,000 20 000 0 D 150,000 35,000 25.000 10 000 230,000 50 000 $ $20,000 $ 252 000 $ 380,000 $367,500 $ 490 500 51810.000 Fit - PER F Art Order EXHIBIT 6A-2 Computation of the Activity Rates for the Action Analysis Report A B Acting Cost Podle Customer Product Customer Deep Size Relation Other 4 Total city 1.000 20.000 250 Not des product mane. applicable designs hours customers 7 Production Department Indirect factory wages 5 125.5 SOOS 55 200 9 Factory equipment apreciation 60 0 10 Factory utiles 30 3 0 11 Factory building lease 0 0 13 General Administrative Department 14 Administrative wapa dalies 60 50 2 4 15 Ofice equipment depreciation 15 0 D 50 16 Administrative building lease 0 0 18 Marketing Department 19 Marketing wages and salaries 50 G00 20 Seling expenses 10 D 140 22 Total conventional ABC Malysis 320 $ 690$ 19$ 1470 23 24 Achyres are not come uted for the other cost pool since these coata will not be listed father Pallet Adresa . $125,000 1,000 orders - S125 per order. Other entries in the table are computed similarly