Capizzi Corporaton has an activity-based costng system with three actvity cost pools Machining, order ng, and other. In the nrst stage allocatons, costs In the two overhead accounts, equlpme depreciation and supevisory expense. are allocated to three nt used in the first activity costpools based on resource consumpton. Data stage allocations1ollow Overhead costs nt depreciation $82,100 expense Buton c Resource Consumption Across A Cost PooE Machining costs are assigned to proaucts using machine hours MHcl and order Fi ng costs are assigned to Products using the number or oraers The costs in the other actvty cost pool are not assignea to products. Actlfty data for the companys two products foliow O se 22 per order O s5.65 per order per order O s5.22 per order