Activity Cost Pool Assembly Processing orders Inspection Activity Cost Pool Assembly Processing orders Inspection Costs: Factory Rent Factory Depreciation Factory Utilities Total Distribution of resource consumption: Total Cost $ 942,480 $ 85,050 Table 1 Total Activity 66,000 machine-hours 1,800 orders $ 126,854 1,820 inspection-hours Table 2 Total Cost Total Activity $ 1,114,920 $ 47,016 57,000 machine-hours 1,800 orders $ 107,328 1,560 inspection-hours Table 3 $ 373,000 150,000 250,000 $ 773,000 Activity Cost Pools Total Fixing Cutting Polishing Factory Rent 60% 20% 20% 100% Factory Depreciation 35% 20% 45% 100% Factory Utilities 20% 60% 20% 100%