2. Flynn Industries has three activity cost pools and two products. It expects to produce 3,000 units of Product BC113 and 1,500 of Product AD908. Having identified its activity cost pools and the cost drivers for each pool, Flynn accumulated the following data relative to those activity cost pools and cost drivers. Annual Overhead Data Expected Use of Cost Drivers per Product Activity Cost Pools Cost Drivers Estimated Expected Use of Product Product Overhead Cost Drivers BC113 AD908 per Activity Machine setup Machining Setups Machine $ 16,000 40 5,000 25 1,000 15 4,000 hours 110,000 Packing Orders 30,000 500 150 350