Johnson Company manufactures two products: $001$ and $002.$ The overhead costs have been divided into four activity pools that use the following cost drivers:

$\backslash$table$[[$Product$,$Number of Materials Requisitions,Number of Machine Setups,Hours of Machine Operation,Number of Product Inspections$],[$Product $001,12,35,3,000,25],[$Product $002,8,115,1,500,55]]$

The cost per each pool is as follows.

$\backslash$table$[[,$Materials Requisitions,Machine Setups,Machine Operation,Product Inspections$],[$Cost per Pool,$$14,000,$$$126,000,$$$189,000,$$$30,800$