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 Production Setup Inspection Shipping Budgeted Activity Cost $462,000 212,000 110,500 176,400 46,000 $1,006,900 Customer service. Total The activity bases identified for each activity are as follows: Activity Activity Base Production Machine hours Setup Numb of setups Inspection Number of inspections Shipping Number of customer orders Number of customer service requests Customer service The activity-base usage quantities and units produced for the three products were determined from corporate records and are as follows: Check M