Activity Based Costing Questions - In Class Questions Example 1: Company X manufactures 2 instruments: Trumpet and Piano. They would like you to help analyze the data from the previous year using the activity-based costing approach to determine overhead. No need to determine Direct Labour costs or Direct Material costs. Up until now they have just split the VOH evenly 450K for each product for simplicity. Information for the two products for the last year is as follows: Overhead Costs in Previous year: Inspecting Products Costs = $300,000 Assembling Product Costs = $600,000 Cost Driver Trumpet Piano Tota Inspection hours 10,000 9,000 19,000 Machine hours 80,000 10,000 90,000 About 10K trumpets were manufactured and 25K pianos were manufactured in the previous year