Activity Cost Pool Activity Measure Estimated Overhead Cost

Purchasing Purchase orders issued $ $204,000$

Processing Machine$-$hours $182,000$

Scrap or rework Scrap or rework orders issued $379,000$

Shipping Number of shipments $135,000$

$ $900,000$

Activity Measure Expected Activity

Deluxe Regular Total

Purchase orders issued $200400600$

Machine$-$hours $20,00015,00035,000$

Scrap or rework orders issued $1,0001,0002,000$

Number of shipments $250650900$