A company provides printing services. It has contracts to complete weekly coupon booklets required by forty-nine customers. For the year 2020, manufacturing overhead cost estimates total $1,800,000 for an annual production capacity of 20 million pages.

Prior to 2020, the company adopted simple costing system and number of pages is the cost allocation base. For 2020, the company has decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that activity-based costing system should be adopted and number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis:

Cost pool Manufacturing overhead costs Activity level $ Design changes 200,000 400 design changes Setups 1,550,000 2,000 setups Inspections 50,000 10,000 inspections Total manufacturing overhead costs 1,800,000 During 2020, two customers, LL Mart and SS Shop, are expected to use the following printing services: Activity LL Mart SS Shop Pages 80,000 96,000 Design changes 13 O Setups 18 8 Inspections 29 37