Comparing ABC and Plantwide Overhead Cost Assignments Wellington Chocolate Company uses activity based costing (ABC). The controller Identified two activities and their budgeted costs: Setting up equipment $720,000 Other overheard $2,088,000 Setting up equipment is based on setup hours, and other overhead is based on oven hours. Wellington produces two products, Fudge and Cookies. Information on each product is as follows: Fudge Cookies Units produced 8,000 445,000 Setup hours 12,000 3,000 Oven hours 1,800 12,600