Rosehut Olive Oil Company makes two grades of olive oil: standard and extra virgin. Rosehut has identified two activity cost pools, the related costs per pool, the cost driver for each pool, and the expected usage for each pool. Total Activity Activity Washing, Pressing & Filtering (WPF) Bottling Cost $1,821,200 Cost Driver Standard Washing, Pressing, and Filtering hours $1,025,000 Number of bottles 47,800 hours 328,000 bottles Additional information about each grade of olive oil is as follows: Grade Standard Extra Virgin Sales Revenue $5,170,000 $2,800,000 Direct Materials Direct Labor Costs $900,000 Costs $375,000 $600,000 $150,000 Extra Virgin 109,200 hours 82,000 bottles