Ocala Outdoor Products makes two types of camping axes, the Trapper, a higher quality axe and the Scout, which is a budget friendly axe. The Scout requires $10 of direct materials and the Trapper requires $25 of direct materials. Additional information for the two products follow: Direct-labor hours per axe Annual Production 2.0 15,000 1.0 80,000 Trapper Scout The direct labor wage rate is $16 per hour Ocala uses an ABC to allocate manufacturing overhead with the following activity cost pools: Estimated Activity Activity Cost Activity Estimated OH Pool Trapper Scout Total Measure Cost Machine number of $21,600 12 52 64 setups setups Special machine-hours $180,000 3,000 3,000 processing General direct-labor $220,000 30,000 80,000 110,000 factory hours Total MOH $421,600 O