Meester Corporation has an activity-based costing system with three activity cost pools-Machining, Order Filling, and Other. In the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow: Overhead costs: Equipment depreciation Supervisory expense $ 96,000 $ 8,000 Distribution of Resource Consumption Across Activity Cost Pools: Equipment depreciation Supervisory expense Activity: Product MO Product H2 Total Activity Cost Pools Machining Order Filling 0.30 0.60 MHS (Machining) 4,500 5,500 10.000 A Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow: 0.10 0.10 Other 0.60 0.30 Orders (Order Filling) 400 600 1.000

Meester Corporation has an activity-based costing system with three activity cost pools-Machining, Order Filling, ond Other. In the first stage allocations. costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost poois based on resource consumption. Doto used in the first stage allocations follow: Distribution of Resource Consumption Across Activity Cost Pools: Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow: Activity: Meester Corporation has an activity-based costing system with three activity cost pools-Machining, Order Filling, ond Other. In the first stage allocations. costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost poois based on resource consumption. Doto used in the first stage allocations follow: Distribution of Resource Consumption Across Activity Cost Pools: Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow: Activity