3 bly department trophies and plaque if Tarquin anocates overhead costs in each Calculate the budgeted cost of costing. department using activity-based or reduce decision quality, Explain how the disaggregation of information could improve 5-21 ABC process costing. Parker Company produces mathematical and financial calculators and ope ates at capacity. Data related to the two products are presented here: Mathematical Financial 100.000 50,000 Annual production in units $300,000 S150,000 Direct material costs 50,000 $100,000 Direct manufacturing labor costs 5,000 2,500 Direct manufacturing labor-hours 50,000 25,000 Machine-hours 50 Number of production runs 1,000 Inspection hours 3 bly department trophies and plaque if Tarquin anocates overhead costs in each Calculate the budgeted cost of costing. department using activity-based or reduce decision quality, Explain how the disaggregation of information could improve 5-21 ABC process costing. Parker Company produces mathematical and financial calculators and ope ates at capacity. Data related to the two products are presented here: Mathematical Financial 100.000 50,000 Annual production in units $300,000 S150,000 Direct material costs 50,000 $100,000 Direct manufacturing labor costs 5,000 2,500 Direct manufacturing labor-hours 50,000 25,000 Machine-hours 50 Number of production runs 1,000 Inspection hours