More info Aragon wants to further refine its costing system by allocating overhead using activity-based costing. The estimated $1,149,500 of manufacturing overhead has been divided into three primary activities: Materials Handling, Machine Setup, and Insertion of Parts. The following data have been compiled: Materials Handling Overhead costs Allocation Base Expected usage: $63,000 Number of parts Machine Setup $456,500 Number of setups Insertion of Parts $630,000 Total $ 1,149,500 Number of parts Basic Model Professional Model 30 parts per calculator 60 parts per calculator 20 setups per year 35 setups per year 30 parts per calculator 60 parts per calculator Data table Print Done - ent rates b Basic Model Professional Model Manufacturing overhead-Assembly $ 404,800 $ 52,000 255,200 437,500 r unit amo Manufacturing overhead-Packaging $ 456,800 $ 692,700 Total manufacturing overhead cost