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4. Harriet Company manufactures two products (H and C). The overhead costs ($320,000) have been divided into four cost pools that use the following activity

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4. Harriet Company manufactures two products (H and C). The overhead costs ($320,000) have been divided into four cost pools that use the following activity drivers: Number of Setups Number of Orders Machine Hours Packing Orders Product H 50 10 300 100 1,000 4,000 200 100 Cost per pool $36,000 $24,000 $200,000 $60,000 The direct materials and direct labor used to produce products A and B are: Direct Materials Direct labor H $150,000 160.000 $130,000 140,000 Required: a. Compute the overhead rate assuming that a plant-wide rate using machine hours is used. b. Calculate the total costs assigned to products H and C using the plant-wide rate calculated in part (a). c. Compute the allocation rates for each of the activity drivers listed. d. Calculate the total costs assigned to products H and C using the activity-based costing approach

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