4. Using the Pool Rates that you calculated above, determine the amount of overhead

cost that should be assigned to each product. Complete the following table:

Low Volume High Volume

Product X Product Y

Activity Center Pool Expected OH Expected OH

(and Cost Driver) Rate Activity Cost Activity Cost

Labor related 10,000 40,000

(DLH)

Machine setups 3,000 2,000

(# of setups)

Product testing 5,000 3,000

(# of tests)

Production orders 100 300

(# of orders)

Material receipts 150 600

(# of receipts)

General factory 12,000 28,000

(machine hours)

Total overhead cost assigned: _________ _________

Number of units produced: _________ _________

Overhead cost per unit: _________ _________

(Product X) (Product Y)

5. Determined the unit cost for each product using ABC.

Product X Product Y

DM

DL

OH

Total Unit Cost