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Poodle Company manufactures two products, Mini A and Maxi B. Poodle's overhead costs consist of setting up machines, $800,000; machining, $2,000,000; and inspecting, $600,000. Information

Poodle Company manufactures two products, Mini A and Maxi B. Poodle's overhead costs consist of setting up machines, $800,000; machining, $2,000,000; and inspecting, $600,000. Information on the two products is:

Mini A Maxi B
Direct labour hours 15,000 25,000
Machine setups 600 400
Machine hours 24,000 26,000
Inspections 800 700

Overhead applied to Mini A using activity-based costing is

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