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Angel Corporation uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system:

Activity Cost Pools (and Activity MeasuresEstimated

Overhead CostMachine related (machine-hours)81,600Batch setup (setups).387,000General factory (direct labour-hours).274,800

Expected ActivityActivity Cost PoolsTotalProduct XProduct YMachine related8,0003,0005,000Batch setup10,0002,0008,000General factory12,0007,0005,000

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