PR $5-9($LO $5\mathrm{.}4)$ Sweet Hues Industries has adopted...

Sweet Hues Industries has adopted a time$-$driven activity$-$based costing system. Its management estimates that an indirect cost

rate of $$1\mathrm{.}50$ per minute reasonably reflects the cost of company resources.

Management has estimated the amount of time that each activity uses as follows: