Gamble products has adopted and ABC costing system. The following manufacturing activities indirect manufacturing cost and calls drivers have been identified. Calculate the activity cost allocation, ready for each of the five pools listed in the table.

The job cost record for job #624 revealed that direct materials requisitioned for the job total of $1100. The job cost record also showed that direct labor for this job total 12 hours at a wage rate of $27 per hour other data collected on the resources used by Java 624 included.

Data table:

Two machine set ups required

For machine hours

Three polishing cloths

Three quality control tests run