Marton Compartimos adivity brated conting system to assign overhead coats to products in the first stage, two other couts-equipment cente and indicactor-wreatochbec to the reactivity cout poons-Processing, Supervising and Other-based on resource consumption Data 10 perform the locations or below Qyeme expen het labor 365.000 $ 12.000 Didrution of Rene Con Acre Ality Control Een pense Indirector Activity Cou foot Proing Sco 0.30 050 0.30 060 Other 020 0.60 e acond tige. Proceeding cost wigned to products using machine houn (Mtu and supervising costs are signed to products using the number of batches the costs in the Omer wey cont power ed to products Adity data for the company's two product for A M Products 2000 1.700 2300 30.000 2.000 5.000 To The activitate for the Processing activity cost pool under activity and costing closest to 5 per MH 51.34 Der MH 130 per MH 51.10 per Marton Corporation uses en activity based costing system to sign overhead costs to products. In the first stage, two overhead costs-quipment and indirect laborare led to the three cocos pools --Processing, Supervising, and Other-based on resource consumption Data to perform these locations app below Obosts Equipment expense Indirect labor 365.000 $19.000 Ostron of Recor Consumption Across Acy Couto A Cost Pool Processing S. 060 020 Equment expense Indirect labor Other 020 0.60 in the second stage. Processing couts are signed to products using machine hours (Mt) and Supervising costs are assigned to products using the number of batches. The costs in the Oerty cool are not assigned to products. Activity data for the company's two products follow Avty Product 25 Produa C Total M Processing 8.700 2000 30,000 Butches Supering 3000 2000 5.000 The activity rate for the Processing activity cost pool under activity based couting is closest to O $10 per MH $134 per MH $130 per MH 5330 per MH