$3$

Mirabile Corporation uses activity$-$based costing to $$mpute product margins. Overhead costs have already been allocated to the cumpanys three artiven cost pools$-$Processing, Supervising, and Other. The costs in those activity cost pools appear below:

Processing

Supervising

$$5,170$

$$31,640$

$$11,900$

$01$:$11$:$11$

other costs in the Other activity cost pool are not assigned to products. Activity data appear below:

$\backslash$table$[[,$MH$5($Processing$),\backslash$table$[[$Batches$],[($Supervising$)]]],[$Product Mo$,\backslash$table$[[10,400],[600]],\backslash$table$[[700],[700]]],[$duct M$5,11,000,1,400]]$

Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins

Sales $($total$)$

Direct materials $($total$)$

$\backslash$table$[[$Product M$0,$Product M$5],[$$$84,700,$$$97,400$