ezto.mheducation.com C OneLogin M Question 33 - MIDTERM EXAM - Con M EXAM i Saved Help TB MC Qu. 5-27 St. Vincent's, Inc., currently uses traditional... St. Vincent's, Inc., currently uses traditional costing procedures, applying $854,000 of overhead to products Beta and Zeta on the basis of d hours. The company is considering a shift to activity-based costing and the creation of individual cost pools that will use direct labor hours ( production setups (SU), and number of parts components (PC) as cost drivers. Data on the cost pools and respective driver volumes follow. Pool No. 1 Pool No. 2 Pool No. 3 ed (Driver: (Driver: (Driver: Product DLH) SU) PC) Beta 1, 740 45 3, 600 Zeta 4, 060 55 1, 200 nces Pool Cost $178, 000 $298, 000 $378, 000 The overhead cost allocated to Beta by using activity-based costing procedures would be