lction departments and per-unit cost assigned to each product unc multiple pre multiple production department factory der e in the per-unit overhead allocated to activity based costing each product under the overhead rate and activity based costing methods Obi PR 18-4A Activity-based product costing ty Mello Manufacturing o (Alpha, Beta, and Omega) in a continuous production prche controller three produe management has ask controller identified the amo mpany is a diversified manufacturer that manufactures the controller to conduct an activity-based costing study. The of factory overhead required by the critical activities of the organiza ion as follows: Activity Production Setup Material handling Inspection Product engineering Activity Cost Pool 259,200 55,000 9,750 60,000 123,200 $507,150 Total The activity bases identified for each activity are as follows: Activity Production Setup Material handling Inspection Product engineering Activity Base Machine hours Number of setups Number of parts Number of inspection hours Number of engineering hours