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Adria Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the

image text in transcribedAdria Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the companys five activity cost pools:

Activity Cost Pool

Activity Measure

Expected Overhead Cost

Expected Activity

Labor-related

Direct labor-hours

$

52,000

6,500

DLHs

Purchase orders

Number of orders

$

13,000

2,600

orders

Material receipts

Number of receipts

$

11,200

800

receipts

Relay assembly

Number of relays

$

16,000

1,600

relays

General factory

Machine-hours

$

342,000

38,000

MHs

image text in transcribed
2. The expected activity for the year was distributed among the company's four products as follows: Expected Activity Activity Cost Pool Product A Product B Product C Product D 625 Labor-related (DLHs) 2,750 850 2.275 700 450 650 800 Purchase orders (orders) 350 282 168 Materials receipts (receipts) 240 240 880 Relay assembly (relays) 240 General factory (MHs) 13,750 5.800 5.700 12,750 Using the ABC data, determine the total amount of overhead cost assigned to each product. Product A Product B Product C Product D

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