Mars Company has four categories of overhead: purchasing and receiving materials, machine operating costs, materials handling, and shipping. The costs expected for these categories for the coming year are as follows:

P5-45B Mars Company has four categories of overhead: purchasing and receiving materials, machine operating costs, materials handling, and shipping. The costs expected for these categories for the coming year are as follows: Purchasing and receiving materials Machine operating costs Materials handling Shipping Total $ 300,000 900,000 160,000 140,000 $1,500,000