Cost Pools	Cost Drivers	Estimated Overhead	Expected Use of Cost Drivers	Expected Use of Cost Driver: Basic Wedding Cake	Expected Use of Cost Driver Multi-Layer Wedding Cake	Expected Use of Cost Driver Custom Wedding Cake
Initial customer meeting	Number of hours spent with customer	$15,000	4.5 hours	0.75 hour	1.25 hours	2.5 hours
Purchasing ingredients	Number of purchase requisitions	$15,000	1000 requisitions	150 requisitions	300 requisitions	550 requisitions
Making and baking the wedding cakes	Direct Labor hours	$40,000	5.5 hours	1.25 hour	2 hours	2.25 hours
Decorating the wedding cakes	Direct Labor hours	$70,000	9.5 hours	1.75 hours	3 hours	4.75 hours
Final customer meeting and cake delivery	Number of wedding cakes	$10,000	4200	1500 cakes	1700 cakes	1000 cakes

1. Using activity-based costing, compute the product cost for each product, which will also include direct material and direct labor into solution. Show all calculations and clearly label your answer.
   1. Basic Wedding Cake
   2. Multi-layer Wedding Cake
   3. Custom Wedding Cake