$5$

Ironman Manufacturing Company uses ABC. The FOH budget for the coming period is $$1,000,000$ consisting of the following:

$\backslash$table$[[$Cost Pool,Budgeted amount,$],[,$$$,300,000],[$Supervision$,,400,000],[$Machine Usage,,$200,000],[$Machine Setups,,$100,000],[$Design Changes,,$1,000,000$