A B D F 11 12 13 14 15 Product A1 B2 Units 60 350 16 17 Total Estimated Activity Cost Driver Overhead Material handling # of requisitions $36,000 Machine setups # of setups $28,000 $25,000 Quality inspectior # of inspections $89,000 18 19 20 21 22 23 24 The cost driver volume for each product was as follows: Cost Driver A1 B2 Total # of requisitions 380 650 1,030 # of setups 210 350 560 425 200 625 # of inspections 25 26 27 28 Instructions: (a) Determine the overhead rate for each activity. 29 B D F F A C Instructions: (a) Determine the overhead rate for each activity. G . Activity cell reference cell reference cell reference Expected Use Estimated of Cost Overhead per Activity cell reference cell reference cell reference cell reference cell reference cell reference Activity Overhead Rates formula formula formula (b) Assign the manufacturing overhead costs for April to the two products using activity-based costing. 2 2 8 ABC Overhead Product A1 Product B2 Cost Driver Rate Use Cost Use Cost cell reference cell reference cell reference formula cell reference formula cell reference cell reference cell reference formula cell reference formula cell reference cell reference cell reference formula formula cell reference formula formula Total costs cell reference cell reference Units produced formula formula Overhead cost per unit Total Overhead Cost Assigned formula formula formula fomula 5 S 7