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Dangerfield Enterprises produces three kinds of golf clubs: Fancy, Light, and Disco. These unique clubs incur overhead costs during production. The manager at Dangerfield Enterprises examined the overhead costs and determined the cost drivers for each cost object.

ABC level	Overhead cost	Cost driver	Fancy	Light	Disco
Unit	$50,000	Number of units	1,000	2,500	1,500
Batch	$60,000	Number of set-ups	50	30	20
Product	$100,000	Percent of usage	45%	25%	30%
Facility	$200,000	Square feet	60,000	40,000	100,000

Using activity based costing, fill in the amount of overhead that is allocated to each product:

	Fancy	Light	Disco
Unit Level:
Batch Level:
Product Level:
Facility Level:

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