#2: Allocating overhead costs among products Scorpion Corporation makes three products in its factory: hammers, wrenches, and saws. The overhead costs for the fiscal year are as follows: Item Activity Cost Pool Cost driver Machine setups 20,000 Setups Quality control 5,000 QC inspections Utilities and depreciation 500.000 Machine hours Product Setups QC Inspections Machine hours Hammers 50 100 25,000 Wrenches 100 50 50,000 Saws 50 100 25.000 Required: Allocate the overhead costs to the products