Activity-Based Product Costing Hello Manufacturing Company is a diversified manufacturer that manufactures three products (Alpha, Beta, and Omega) 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 Production Setup Materials handing Inspection Product engineering Total Activity Cost Pool $259,200 $5,000 9,750 60,000 123,2001 $507.150 The activity bases identified for each activity are as follows: Activity Production Setup Materials handing Activity Base Machine hours Number of setups Number of parts Inspection Product engineering Number of inspection hours Number of engineering hours