Hakara Company has been using direct labor costs as a basis for assigning overhead to its many products. Under this allocation system, product A has been assigned overhead of $31.58 per unit, while product B has been assigned $8.69 per unit. Management feels that an ABC system will provide a more accurate allocation of the overhead costs and has collected the following cost pools and cost driver information:

Cost Pools	Activity Costs	Cost Drivers	Activity Driver Consumption
Machine setup	$ 198,000	Setup hours	2,000
Materials handling	168,000	Pounds of materials	21,000
Electric power	40,000	Kilowatt-hours	40,000