Pure Cane Sugar Company manufactures three products (white sugar, brown sugar, and powdered sugar) in a continuous production process. Senior management has asked the controller to conduct an activity-based costing study. The controller identified the amount of factory overhead required by the critical activiies of the organization as follows: Activity Costs 247,500 48,000 12,500 69,300 27,600 $404,900 Shipping Customer service Total The activity bases identified for each activity are as follows: Activity Base Production Machine Number of setups Number of inspections Number of customer orders Number of customer service requests Customer service The activity-base usage quantities and units produced for the three products were determined from corporate records and are as follows: Number of Customer Number of Customer Number of Number of Hours Requests Unlts ite sugar Brown sugar Powdered sugar 1,250 1250 50 70 80 200 100 160 240 500 410 1,100 800 10 25 200 120 345 5,000 5,000 18,000 Total Each product requires 0.25 machine hour per unit