Cost pool Number of cost driver units product Alpha product Beta 20 30 Total cost in cost pool $18,000 $7,500 $63,000 pool 1 pool 2 pool 3 20 5 30 12 Compute allocated capacity costs for product Alpha O $45,000 O $58,200 O $88,500 O not enough information -- need to know the total number of cost driver units O $7.200