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Pitt Jones Company had the following activities, allocated costs, and allocation bases: Cost Pool MOH Costs Allocation Base Account inquiry (hours) $60,000 2,000 hours Account

Pitt Jones Company had the following activities, allocated costs, and allocation bases:

Cost Pool

MOH Costs

Allocation Base

Account inquiry (hours)

$60,000

2,000 hours

Account billing (lines)

$30,000

20,000 lines

Account verification (accounts)

$15,000

20,000 accounts

Correspondence (letters)

$10,000

1,000 letters

The above activities are carried out at two of their regional offices. Below is the actual activity.

Cost Pool

Northeast Office

Midwest Office

Account inquiry (hours)

100 hours

200 hours

Account billing (lines)

10,000 lines

7,000 lines

Account verification (accounts)

1,000 accounts

600 accounts

Correspondence (letters)

50 letters

100 letters

Calculate the PDOR for each cost pool.

How much MOH was assigned to the Northeast Office? Midwest Office?

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