Kramer Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools

Activity Cost Pool Labour related Machine related Machine setups Production orders Product testing Packaging General factory 3 Estimated Overhead Cost 48,000 67,500 90,000 112,000 59,400 ?6,500 672,000 Expected Activity 30,000 direct labour-hours 10,000 machine-hours 600 setups 3,500 orders 1,800 tests 4,500 packages 30,000 direct labour-hours