applications ranging from the cutting edges of bulldozer blades to replacement parts for Land Rovers. The company uses an activity-based costing system for internal decision-making purposes. The company has four activity cost pools as listed below Activity cost pool Activity Rate Activity Measure Order size Number of direct labor-hours 17.00 per direct labor-hour Customer orders Number of customer orders 360.00 per customer order Number of testing hours Product testing 81.00 per testing hour Selling Number of sales calls 1,486.00 per sales call The managing director of the company would like information concerning the cost of a recently completed order for heavy-duty trailer axles. The order required 170 direct labor-hours, 10 hours of product testing, and 2 sales calls in which the activity rates were computed, appear below: Customer Product Orders Manufacturing overhead Indirect labor 9.70 242.00 38.00 0.00 Factory depreciation 6.50 0.00 16.00 0.00 Factory utilities 50 0.00 1.00 0.00 Factory administration 0.00 39.00 26.00 7.00 Selling and administrative: Wages and salaries 30 71.00 0.00 975.00 33.00 Depreciation 0.00 8.00 0.00 Taxes and insurance 0.00 0.00 0.00 48.00 Selling expenses 0.00 0.00 0.00 423.00 1,486.00 Total overhead cost 17.00 360.00 81.00