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Cost Drivers: RES-OK HS-YES # of Employees 24 21 Square Foot 5,478 4,378 # of Computers 27 22 # of Deliveries 45 34 RES-OK HS-YES

Cost Drivers: RES-OK HS-YES
# of Employees 24 21
Square Foot 5,478 4,378
# of Computers 27 22
# of Deliveries 45 34
RES-OK HS-YES Total
Number of units 20,145.00 81,457.00 101,602.00
Direct Materials 62,626.26 51,515.10 114,141.36
Direct Labor 31,258.44 27,452.33 58,710.77
Mfg Overhead Costs:
Internet 3,258.99
Utilities 5,547.00
Supervisor Salaries 11,547.99
Total Mfg Overhead 20,353.98
Total Costs 193,206.11
What will be the total costs of RES-OK after indirect costs have been properly allocated
to each calculator based on activity-based costing (ABC)?

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