Brief Exercise 165

Fine Industries uses activity-based costing to assist management in setting prices for the company's three major product lines. The following information is available:

Activity Cost Pool

Estimated

Overhead

Expected Use of

Cost Driver per Activity

Cutting900,00025,000labor hoursStitching8,000,000320,000machine hoursInspections2,800,000160,000labor hoursPacking800,00064,000finished goods units