ABC Company produces three different types of pencils:A, B, and C. Corresponding production volumes are 1,000 for A, 750 for B, and 200 for C.

Info as below

Overhead

...Indirect labor wages andbenefits$ 124,000

...Utilities$38,000

...Informationsystem$25,000

Activities

...Scheduling production runs

...Configuring production lines and equipment

...Production

...Management and oversight

ABC Company feels that these resources and activities comprise three pools:production, production setup and product line management.Based on information collected, the following percentage breakdown was determined:

ProductionSetupProduct Mgmt

Indirect labor wages andbenefits25%60%15%

Utilities50%40%10%

Informationsystem15%10%75%

Use the information provided to estimate the amount of overhead resources allocated to one Pencil C. (ignore other potential costs not included in the above information.)