Exercise 7-4 Second-Stage Allocation [LO7-4] 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 $10.00 per direct labor-hour Supporting direct labor Machine setups Production orders Shipments Product sustaining $3.00 per machine-hour $40.00 per setup $170.00 per order $115.00 per shipment $875.00 per product Activity data have been supplied for the following two products: Total Expected Activity 5M67 K425 Number of units produced per year Direct labor-hours Machine-hours Machine setups Production orders Shipments Product sustaining 200 1,175 3,400 2,000 60 50 2 Required Determine the total overhead cost that would be assigned to each of the products listed above in the activity-based costing system Activity Cost Pool Supporting direct labor Machine processing Machine setups Production orders Shipments Product sustaining Total overhead cost K425 M67