Estimated Use of Drivers by Product Activity Cost Pools Receiving Forming Assembling Testing Painting Packing and shipping Cost Drivers Pounds Machine hours Number of parts Number of tests Gallons Pounds Estimated Overhead $87.100 151,900 405,790 49,980 52,580 827,450 $1,574,800 Estimated Use of Cost Drivers 335,000 35,000 217.000 25,500 5.258 335,000 Home 215,000 27,000 165,000 15,500 3,680 215,000 Commercial 120,000 8,000 52.000 10,000 1.578 120,000 Civity t Pool Estimated Use of Drivers Activity-Based Overhead Rates Cost Assigned Estimate Drive eiving $ VA ming $ embling $ sting $ $ ainting acking and hipping Total costs assigned a Units produced (b) Overhead cost per Cost Assigned Estimated Use of Drivers Activity-Based Overhead Rates Cost Assigned LA $ S $ $ $ $ $ s