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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

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 companys five activity cost pools:

Activity Cost Pool Activity Measure Expected Overhead Cost Expected Activity
Labor-related Direct labor-hours $ 40,000 5,000 DLHs
Purchase orders Number of orders $ 6,400 3,200 orders
Material receipts Number of receipts $ 11,700 900 receipts
Relay assembly Number of relays $ 24,200 2,200 relays
General factory Machine-hours $ 380,000 38,000 MHs

2. The expected activity for the year was distributed among the companys four products as follows:

Expected Activity
Activity Cost Pool Product A Product B Product C Product D
Labor-related (DLHs) 2,250 550 1,750 450
Purchase orders (orders) 350 700 800 1,350
Materials receipts (receipts) 600 111 189 0
Relay assembly (relays) 310 310 330 1,250
General factory (MHs) 15,500 4,200 3,800 14,500

Using the ABC data, determine the total amount of overhead cost assigned to each product.

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