NAME
Abrams Company has two products: R and C. The company uses activity-based costing and has prepared the following
analysis showing the estimated total cost and expected activity for each of its three activity cost pools:
			Expected Activity
	Activity Cost Pool	Est Overhead Cost	Product R	Product C	Total
	Activity 1	$20,000	100	400	500
	Activity 2	$14,625	500	250	750
	Activity 3	$90,000	300	2700	3000
		$124,625
The annual production and sales of Product R is 4,547 units. The annual production and sales of Product C is 7,913.
Required:
1) Calculate the activity rates
2) Calculate the amount of total overhead assigned to Product R and Product C
3) Calculate the overhead cost per unit for Product R and Product C
#1	Activity Cost Pool	Estimated Overhead Cost ($)	divided by Expected TOTAL Activity	Activity Rate ($)
	Activity 1
	Activity 2
	Activity 3
	Total
			Product R			Product C
#2	Activity Cost Pool	Activity Rate ($)	Expected Activity	Estimated Overhead Cost ($)		Expected Activity	Estimated Overhead Cost ($)
	Activity 1
	Activity 2
	Activity 3
	Total overhead assigned to product
#3	Total overhead assigned to product
	divided by units of each product produced
	Overhead cost per unit (ROUND to two decimals)