Activity$-$based product costing

Sweet Sugar Company manufactures three products $($white sugar, brown sugar, and powdered sugar$)$ in a continuous production process. Senior management has asked the controller to conduct an activity$-$based costing study. The controller identified the amount of factory overhead required by the critical activities of the organization as follows:

Activity

Budgeted Activity Cost

$\backslash$table$[[$Production$,$$$490,000$