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Costs: Factory Rent Factory Depreciation Factory Utilities Total Distribution of resource consumption: Table 3 $ 373,000 150,000 250,000 $ 773,000 Activity Cost Pools Total

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Costs: Factory Rent Factory Depreciation Factory Utilities Total Distribution of resource consumption: Table 3 $ 373,000 150,000 250,000 $ 773,000 Activity Cost Pools Total Fixing Cutting Polishing Factory Rent 60% 20% 20% 100% Factory Depreciation 35% 20% 45% 100% Factory Utilities 20% 60% 20% 100%

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