Activity Center Overhead Cost Cost Driver Allocation Rate Unit-level $101,500 14,500 labor hrs 7per labor hr Batch-level $44,880 660 setup $ 68 per setup Product-level $ 16,500 % of use Facility-level $145,800 72,900 units $ 2 per unit During the most recent accounting period TLC made 6,800 units of its small tiffany style lamps Making the lamps required 1500 labor hours, 48 setups, and consumed 10% of the product-level costs. If the Company uses direct labor hours as the single company wide cost driver the amount of overhead cost allocated to the tiffany lamps is Multiple Choice $6,300, $31,935 517.900 0 $30,868