Mello Manufacturing Company is a diversified manufacturer that manufactures three products $($Alpha$,$

Beta, and Omega$)$ in a continuous production process. Senior management has asked the controller to

conduct an activity$-$based costing study. The controller identified the amount of factory overhead

required by the critical activities of the organization as follows:

The activity bases identified for each activity are as follows:

The activity$-$base usage quantities and units produced for the three products were determined from

corporate records and are as follows: