B G 3 4 A B Boxes Limited produces collapsible storage boxes. The two most popular styles of storage boxes: Green and Blue. Boxes uses an ABC costing system and has the following overhead costs: Overhead Costs Manufacturing overhead Selling overhead Administrative overhead Total Overhead The company uses the following activity cost pools and drivers: $500,000 $450,000 $240,000 $1,190,000 Activity cost pool Driver Assembly Number of units Setups Number of setups Machining Machine hours Customer support Number of customers Other Not allocated to customers or products Total Activity Green Blue 5,000 1,000 4,000 100 20 80 10,000 400 4,000 200 6,000 200 Based on an extensive analysis and surveys conducted with all employees, Boxes distributes its overhead to the cost pools as follow