Carlise has identified the following information about its overhead activity pools and the two product lines:

Activity Pools	Cost Driver	Cost Assigned to Pool	Quantity or Amount Consumed by Indoor Line	Quantity or Amount Consumed by Outdoor Line
Materials handling	Number of moves	$ 20,090	610	moves	370	moves
Quality control	Number of inspections	$ 75,920	6,200	inspections	4,200	inspections
Machine maintenance	Number of machine hours	$ 28,700	27,000	machine hours	14,000	machine hours

Required:

Suppose Carlise used a traditional costing system with machine hours as the cost driver. Determine the amount of overhead assigned to each product line.

Calculate the activity proportions for each activity pool in Carlises ABC system.

Calculate the amount of overhead that Carlise will assign to the Indoor line if it uses an ABC system.

Determine the amount of overhead Carlise will assign to the Outdoor line if it uses an ABC system.

1. Compare the results for a traditional system with an ABC system. Which do you think is more accurate?