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 Supporting direct labor Activity Rates $11.00 per direct labor-hour $3.00 per machine-hour Machine setups Production orders Shipments Product sustaining S40.00 per setup $150.00 per order $115.00 per shipment $875.00 per product Activity data have been supplied for the following two products: Total Ex K425 M67 Number of units produced per year Direct labor-hours 2,000 40 30 200 1,100 3,400 19 19 38 Machine setups Production orders Shipments Product sustaining Required Determine the total overhead cost that would be assigned to each of the products listed above in the activity-based costing system. Cost Pool K425 M67 Supporting direct labor Machine processing Machine setups Production orders Shipments Product sustaining Total overhead cost