..Il mobile 8:26 AM 88% X Individual Assignment I - Case - (E... E Appendix 1 White Chocolate Dark Chocloate Pure Chocolate Sales Mix 50.00% 30.00% 20.00% Contribution Margin Ratio 40.00% 60.00% 70.00% Total Driver per Volume Activity Cost Pool Issuing Purchase Orders Delivery Orders Estimated Overhead SI50,000 S160,000 50,000 20,000 Packaging S450,000 100.000 Cost Driver No. of Purchase Orders No. of Reams No. of Orders Delivered Activity Cost Pool Issuing Purchase Orders Delivery Orders Packaging Dark Chocolate 125 150 160 White Chocolate 180 400 350 Pure Chocolate 160 325 300 Raw Materials Data Beginning Ending $1,250,000 S24.500 Work in Process Beginning Ending Manufacturing Overhead $89,000 S16,000 $215,000 Direct Labour 824,000.00 Old Machine New Machine Production Cost per unit Sales Cost per unit Production in units (Old Machine) s 80,000.00 s 55.000.00 s s 6.50 8.50 Sale in Units (Old Machine) 50.00 50.00 1. Determine the overhead rates and the actual cost assigned for each of the activity cost pools using ABC system. (6 Marks)