7 Exercise 7-4 (Algo) Second-Stage Allocation [LO7-4] Klumper Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following six activity cost pools and activity rates: Activity Cost Pool Activity Rates $ 10 per direct labor-hour Supporting direct labor Machine processing Machine setups Production orders Shipments Product sustaining $2 per machine-hour $50 per setup $ 170 per order $ 115 per shipment $ 825 per product Activity data have been supplied for the following two products: Number of units produced per year Direct labor-hours Machine-hours Machine setups Production orders Shipments Product sustaining Total Expected Activity K425 M67 200 2,000 1,025 40 2,400 30 17 2 17 2 34 2 2 2 Required: How much total overhead cost would be assigned to K425 and M67 using the activity-based costing system? Activity Cost K425 M67 Pool Supporting direct labor Machine processing Machine setups Production orders Shipments Product sustaining Total overhead $ 0 $ cost