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Simplifying the ABC System: Equally Accurate Reduced ABC Systems Selected activities and other information are provided for Patterson Company for its most recent year of operations. Expected Consumption Ratios Activity Driver Quantity Wafer A Wafer B 7. Inserting dies Number of dies 2,500,000 0.7 0.3 Number of purchase 8. Purchasing materials 2,800 0.2 0.8 orders 1. Developing test programs Engineering hours 8,500 0.25 0.75 3. Testing products Test hours 16,000 0.6 0.4 ABC assignments $140,000 $140,000 Total overhead cost $280,000 3. What if the two activities were 1 and 3? Repeat Requirements 1 and 2. Form reduced system cost pools for activities 1 and 3. Do not round interim calculations. Round your final answers to the nearest dollar. Developing test programs cost pool 200,000 X Testing products cost pool 80,000 x Assign the costs of the reduced system cost pools to Wafer A and Wafer B. Wafer A Wafer B