aacauy uirmerent products that require different types and levels of overhead costs. Lo picvise unit costs when a company 10. Smith Company has established the following overhead cost pools and cost drivers for the month of May: Cost Pool Purchase orders $30,000 Machine setups Electricity Product X requires 10 purchase orders, 10 setups and 1,000 kilowatt hours. Overhead Costs Cost Driver Levels 50 orders 100 setups 10,000 kilowatt hours 50,000 10,000 The total overhead of Product X under the ABC costing is: a. $20,000 b. $12,000 c. $25,000 d. $10,000 duct increase while variable expenses and the selling pr