Activity-Based Product Costing Swect Sugar Company manufactures three products (white sugar, brown sugar, and powdered sugar) In a continuous production process. Se based costing study. The controller identified the amount of factory overhead required hy the critical activities of the organization as follows: Activity Production Setup Inspection Shipping Cuslomier service management has asked the controller to conduct an activity- Budgeted Activity Cost $486,400 210,500 83,000 172,200 46,000 $998,100 Total The activity bases identified for each activity are as follows: Activity Production Setup Inspection Shipping Customer service Number of customer service requests The activity-base usage quantitles and units produced for the three products were determined from corporate records and are as follows: Activity Base Machine hours Number of setups Number ot inspections Nurnber of customer orders