P11.4 (Activity-Based Costing) Samuelson uses activity-based costing. The company manufac tures two products, X and Y. The annual production and sales of Products X Y are 3,000 and 2,000 units, respectively. There are three activity cost pools, with estimated total cost and expected activity as follows: Expected Activity Cost Pool Estimated Cost X Y Total Activity 1 $12,000 300 500 800 Activity 2 15,000 100 400 500 Activity 3 32,000 400 1,200 1,600 Total costs $59,000