Acton Company has two products: A and B. The annual production and sales of Product A are 800 units and of Product B are 500 units. The company has traditionally used direct labour-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.3 direct labour-hours per unit and Product B requires 0.2 direct labour-hours per unit. The total estimated overhead for next period is $92,023. The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activity-based costing system would have three overhead activity cost poolsActivity 1, Activity 2, and General Factorywith estimated overhead costs and expected activity as follows:
								Activity		Expected Activity
								Cost Pool	Estimated Overhead Costs	Product A	Product B	Total
								Activity 1	$14,487	500	600	1,100
								Activity 2	$64,800	2,500	500	3,000
								General Factory	$12,736	240	100	340
								Total	$92,023