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Bowman Specialists Inc. (BSI) manufactures specialized equipment for polishing optical lenses. There are two models?one (A-25) principally used for fine eyewear and the other (A-10)

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Bowman Specialists Inc. (BSI) manufactures specialized equipment for polishing optical lenses. There are two models?one (A-25) principally used for fine eyewear and the other (A-10) for lenses used in binoculars, cameras, and similar equipment.

The following table shows the manufacturing cost of each unit is calculated, using activity-based costing, for these manufacturing cost pools.

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