and 7,000,000 muffins manufactured. Baking with Bananas estimates total direct labor hours for the month to be 100,000 hours. Direct materials for cookies are $120,000 and direct labor for cookies is $55,000. The manager decides on the three following activities for overhead allocation and estimates overhead as shown below: When using ABC, the overhead will be allocated using the following three activities (also called cost drivers), Baking will use Baking Hours. Packaging will use Packaging Units, and Shipments will use Number of Shipments. The following information is both estimated and actual (when we do ABC, we tend to simplity the facts). What is the totai cost of making cookies using ABC ? Baking with Bananas needs to decide how to allocate $2,000,000 in overhead to the Cookies and Muffins: There are 7,000,000 cookies and 7,000,000 muffins manufactured. Baking with Baranas estimates total direct labor hours for the month to be 100,000 hours. Direct materials for cookies are $120,000 and direct labor for cookies is $55,000. The manager decides on the three following activities for overhead allocation and estimates overhead,as shown below: When using ABC, the overhead will be allocated using the following three activities (also called cost drivers). Baking will use Baking Hours, Packaging will use Packaging Units, and Shipments will use Number of Shipments. The following information is both estimated and actual (when we do ABC, we tend to simplify the facts). What is the total cost of making cookies using ABC