Creations is a wholesaler that bakes and decorates special occasion multi-tiered cakes, the majority of which are wedding cakes. The supervisor, Clara Cook, is questioning if using direct labor cost provides an accurate allocation base for overhead assigned to each cake. Creations uses job costing for each job which usually consists of six to nine cakes. Cakes produced for each job are delivered to local retail locations that have ordered the cakes for their respective customers. After meeting with the cost accountant, Clara identified seven activities used in the production of cakes. She has provided estimates of the annual activities along with the actual usage of activities for the jobs completed during the busiest quarter of the year presented here