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: 1 Activity Production Setup Material handling Inspection Product engineering Total The activity bases identified for each activity are as follows: Activity Base Activity Production Machine hours Setup Number of setups Material handling Number of parts Inspection Product engineering Number of engineering hours) Number of inspection hours Activity Cost Pool $238,850.00 96.585.00 9.660.00 $2,364.00 171,62200 $569,061.00