Allocate overhead using a single plantwide rate, multiple department rates, and activity-based costing Downhill Sports Inc. manufactures two products: snowboards and skis. The factory overhead incurred is as follows: Indirect labor Cutting Department Finishing Department Total $360,000 250,000 560,000 $1,170,000 The activity base associated with the two production departments is direct labor hours. The indirect labor can be assigned to two different activities as follows: Activity Budgeted Activity Cost Activity Base Production control Materials handling Total $90,000 270,000 $360,000 Number of production runs Number of moves The activity-base usage quantities and units produced for the two products follow: Number of Production Number of Direct Labor Hours- Direct Labor Hours- Units Runs Moves Cutting Finishing Produced Snowboards 450 5,000 2,000 4,000 5,000 Skis 50 2,500 3,000 3,000 5,000 Total 500 7,500 5,000 7,000 10,000