activity cost pool activity measure total cost total activity machining machine-hours $579600 18000 MHs machine set ups
Question:
activity cost pool activity measure total cost total activity
machining machine-hours $579600 18000 MHs
machine set ups number of set ups $420000 700 setups
product design number of products $56000 2 products
order size direct labor hrs $290000 20000 DLHs
Avtivity measure Product B820 Product P99Y
machining 10000 8000
number ofset ups 450 250
number of products 1 1
Direct labor hrs 8400 11600
calculated the rates for cost pool as follows:
Rate of machining cost pool = 579600/18000 = $32.2/MH
Rate of machine set ups cost pool = 420000/700 = $600/setup
Rate of product design cost pool = 56000/2 = $28000/product
Rate of order size cost pool = 290000/20000 = $14.5/DLH
question: considering the rates calculated in 3. how much total manufacturing overhead cost would be assigned to product B820?