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Activity Based Cos ting : Sears , Inc . has five activity cost pools and two products ( a budget tape rewinder and a deluxe

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Activity Based Cos ting : Sears , Inc . has five activity cost pools and two products ( a budget tape rewinder and a deluxe tape rewinder ) . Information is presented below : Cost Drivers by Product Activity Cost Pool Cost Driver Est . Overhead Budge Deluxe Ordering and Receiving Orders $ 1 10.000 600 400 Machine Setup Setup 297.000 500 400 Machining Machine hours 1000 000 150.000 100.000 Assembly Parts 1.200.000 1.200.000 800.000 Inspection Inspections 300.000 550 450

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