Cost Pool	Overhead Costs	Cost Driver	Customer A	Customer B
Material handling	$540,000	number of orders	60,000	30,000
Machine maintenance	$90,000	maintenance hours	10,000	5,000
Setups	$600,000	setups hours	30,000	20,000
Account inquiry	$42, 000	hours inquiry	900	500
Total overhead costs	$1,272,000

:Required

• Under activity-based costing

1. ?What is the amount of setups hours and hours inquiry cost allocated to the customer A-
2. ?What is the amount of setups hours and hours inquiry cost allocated to the customer B-

( QUESTION 2 (8 marks

.Bank management printers, Inc., produce luxury checkbook

:The companys operating budget for Septmber2020 included these data

• Number of checkbooks 15,000
• Selling price per book $20
• Variable cost per book $8
• Fixed costs for the month $145,000

The actual result for September 2020 were as follows

• Number of checkbooks 12,000
• Selling price per book $21
• Variable cost per book $7
• Fixed costs for the month $150,000

:Required

Prepare a Flexible Budget Variances and Sales Volume Variances for (L2 Variance Analyses) of the September performance