Leaf Corp. has the following information related to its operations (tables provided in spreadsheet).

Use this information to answer the required information.

REQUIRED:

1) Assign costs to two (2) cost pools. Label both pools to receive credit.

2) Select Cost Drivers and Calculate the predetermined overhead rate for the cost pools.

3) Determine the amount of overhead per unit that will be assigned to each of the provided product lines. Assume that these product lines make up the entire operations for Leaf.

Indirect Costs			Production Information
Machine Depreciation	$ 250,000.00		Product Line Name	Machine Hours	Direct Materials Dollars	Machine Setups	Cleanups	Direct Labor Dollars	Units Produced
Factory Foreman Salary	$ 125,000.00		Maple	2000	$ 750,000.00	20	5	$ 250,000.00	1,200,000
Janitorial Services	$ 95,000.00		Birch	3000	$ 485,000.00	30	5	$ 245,000.00	1,600,000
Machine Maintenance	$ 60,000.00		Oak	4000	$ 650,000.00	32	6	$ 325,000.00	1,750,000
Plant Security	$ 75,000.00		Redwood	3500	$ 950,000.00	25	7	$ 195,000.00	1,800,000