Portable Seats makes two chairs: folding and wooden. This information was obtained to review the decision to consider ABC:

What the Total Allocated Overhead for Folding, using ABC?

What the Total Allocated Overhead for Wooden, using Traditional?

Folding Chairs Wooden Chairs Total Cost Material requisitions Inspections Labor hours 450* 250 1,300 250* 150 1,700 $105,000 30,000 *lbs