Ferris Corporation makes a single product $-$ a fire resistant commercial filing cabinet $-$ that it sells to office furniture distributors. The company has a simple ABC system that it uses for internal decision making. The company has two overhead departments whose costs are listed below:

Manufacturing overhead $$5,00,000$

Selling and administrative overhead $$300,000$

Total overhead costs $$8,00,000$

The company's activity based costing system has the following activity cost pools and activity measures:

Activity Cost Pool Activity Measures

Assembling units Number of units

Processing orders Number of orders

Supporting customers Number of customers

Other Not applicable

Ferris Corporation distributes the costs of manufacturing overhead and of selling and administrative overhead to the activity cost pools based on employee interviews, the results of which are reported below:

Distribution of Resource Consumption Across Activity Cost Pools

Assembling Units Processing Orders Supporting Customers Other Total

Manufacturing overhead $50\%35\%5\%10\%100\%$

Selling and administrative overhead $10\%45\%25\%20\%100\%$

Total activity $1,000$ units $250$ orders $100$ customers $----$

Required:

Perform the first stage allocation of overhead costs to the activity cost pools.

Compute activity rates for the activity cost pools.

OfficeMart is one of the Ferris Corporation's customers. Last year OfficeMart ordered filing cabinet four different times. OfficeMart ordered a total of $80$ cabinets during the year. Construct a table showing the overhead costs of these $80$ units and four orders.