Exercise 7-4 (Algo) Second-Stage Allocation (L07-4) Klumper Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following six activity cost pools and activity rates: Activity Cost Pool Activity Rates Supporting direct labor $10 per direct labor-hour Machine processing $ 4 per machine-hour Machine setups $ 50 per setup Production orders $ 160 per order Shipments $ 125 per shipment Product sustaining $ 850 per product Activity data have been supplied for the following two products: Number of units produced per year Direct labor-hours Machine-hours Machine setups Production orders Shipments Product sustaining Total Expected Activity K425 M67 200 2,000 975 40 3,400 30 19 1 19 1 38 1 1 1 Required: How much total overhead cost would be assigned to K425 and M67 using the activity-based costing system? K425 M67 Activity Cost Pool Supporting direct labor Machine processing Machine setups Production orders Shipments Product sustaining Total overhead cost