I just need help with step 1.

Zeus' management realizes that moving to camera lenses is a major shift in their product and market focus. Plus, they know that factory personnel have complained about the increased coordination required for producing lenses. Thus, management wants us to conduct a more detailed study of product costs. We collect the following data. Eyepieces Binoculars Camera Lens 7.000 8,000 500 Sales volume (units) Machine hours batch size # of batches # of Components in each unit of product # of receiving transactions 24,000 21,000 2,400 6,000 2,000 1,400 12 15 2 6 15 35 20 SO Analyzing the overhead, you discover the following: Item Amount Labor related S302,200 Machine related 352,600 Production order 98,650 First part inspection 75,470 Parts administration 167,500 Inventory management 140,000 Receiving and shipping 57,450 General administration 106,380 Total $1,300,250 You are wondering how best to allocate these costs into cost pools. You settle on forming a total of six pools. Pool 1: Labor related costs. Experience shows that for Zeus Optical direct labor hours is what drives these costs and causes them to vary Pool 2: Machine related costs. These are driven by machine hours Pool 3: Cost related to executing a production order (this would include production orders and first part inspections), allocated using the number of batches Pool 4: Related to parts administration, which will be allocated based on the number of components in each product Pool 5: Costs related to inventory management, receiving and shipping. These costs are allocated using the number of transactions per product line (- components * number of transactions). Pool 6: Facility level costs allocated equally among the 3 product lines. Requirements of parts B to G. Now use activity base costing: B. Summarize the total amounts in each of the six cost pools and then divide by the cost driver activity (from the data we collected) to determine the per driver unit for each cost pool (except the facility level cost pool has no cost driver so it will not be allocated) Step 1. Total amounts in the 6 cost pools. In some cases you need to add several numbers. In other cases it is just the given number. Labor related costs Machine related costs Production order related costs Total inventory, receiving and shipping YESTADO DO AOT Parts administration Facility level