ABC Company makes products A and B. It uses an ABC system with two cost pools. Activity level (# cost driver units) Cost Pool Total cost in cost pool A B Total "Labor-related" $12,000 4,000 DL$ 2,000 DLS 6,000 DL$ "Production setups $18,000 600 setups 600 setups 1,200 setups Compute allocated fixed costs for product A. not enough information $20,000 $17.000 $15,000 $30,000 MacBook Air