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Hazelnut Corp. manufactures lawn ornaments. It currently has two product lines, the basic and the luxury. Hazelnut has a total of $147,972 in overhead. The

Hazelnut Corp. manufactures lawn ornaments. It currently has two product lines, the basic and the luxury. Hazelnut has a total of $147,972 in overhead.

The company has identified the following information about its overhead activity cost pools and the two product lines:

Activity Cost Pools

Cost Driver

Cost Assigned to Pool

Quantity/Amount Consumed by Basic

Quantity/Amount Consumed by Luxury

Materials handling

Number of moves

$

3,822

18 moves

60 moves

Quality control

Number of inspections

$

33,750

200 inspections

175 inspections

Machine maintenance

Number of machine hours

$

110,400

4,600 machine hours

4,600 machine hours

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