- Calculated using number of dies as the single unit-level driver "Calculated by multiplying the consumption rabio of each product by the cost of each activity. Required: 1. Using the five most expensive activities, calculate the overhead cost avilgned to each product. Assume that the costs of the other activities are assigned in proportion to the cost of the five activities. If required, round your answers to the neareit dollar: Simplifying the ABC System: Approximately Relevant ABC Systems Patterson Company produces wafers for integrated circuits. Data for the most recent year are provided: 2. Calculate the error relatwe to the fully specified ABC preduct cost. Hound your calculation to three decimal places and the percentage answer to ene decim place. 3. What if activites 1,2,5, and 8 each had a cost of $509,000 and the remaining activies had a cost of $111,575 eachy Calculate the cost ass foned to Wafer A br a. fully specified ABC system and then by an approwimately relevant ABC appreach