Concord Clothing Company manufactures its own designed and labeled athletic wear and sells its products through catalog sales and retail outlets. While Concord has for years used activity-based costing in its manufacturing activities, it has always used traditional costing in assigning its selling costs to its product lines. Selling costs have traditionally been assigned to Concord's product lines at a rate of 70% of direct materials costs. Its direct materials costs for the month of March for Concord's "high-intensity" line of athletic wear are $410,000. The company has decided to extend activity-based costing to its selling costs (for internal decision-making only). Data relating to the "high-intensity" line of products for the month of March are as follows. Number of Cost Drivers Used per Activity Activity Cost Pools Cost Drivers Overhead Rate Sales commissions Dollar sales Advertising-TV Minutes $0.05 per dollar sales $300 per minute $944,000 210 Advertising-Internet Column inches $10 per column inch 2,100 Catalogs Catalogs mailed $2.50 per catalog 64,000 Cost of catalog sales Catalog orders $1 per catalog order 8,600 B Credit and collection Dollar sales $0.03 per dollar sales $944,000 VI Vietnamese (Vietnam) Vietnamese Number Key-based