Activity-Based Product Costing Sweet Sugar Company manufactures three products (white sugar, brown sugar, and powdered sugar) 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 Setup Inspection Shipping Customer service Budgeted Activity Cost $370,500 301,000 76,000 113,100 47,600 $908,200 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 quantities and units produced for the three products were determined from corporate records and are as follows Activity Base Machine hours Number of setups Number of inspections Number of customer orders