4. What is the cost driver rate if manufacturing overhead costs are considered one large cost pool and are assigned based on 14 million pages of production capacity?

a. $0.05 per page

b. S0.035 per page

$0.35 per page

d. $0.025 per page

e. $0.045 per page

Peter's Printers has contracts to complete weekly supplements required by forty-six customers. For the year 2019, manufacturing overhead cost estimates total $350,000 for an annual production capacity of 14 million pages. Manufacturing For 2019, Peter's Printers has decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis: Cost pool overhead costs Activity level Design changes $60,000 400 design changes Setups 15.000 setups Inspections 18.000 inspections Total manufacturing overhead costs$350,000 During 2019, two customers, World Makers and Happy Studios, are expected to use the following printing services: 250,000 40,000 Activity World Makers Happy Studios 108,000 76,000 Design changes 10 10 Setups 120 10 Inspections 30 38