Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools.

Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools Estimated Overhead Cost Activity Cost Pool Labor-related Machine-related Machine setups Production orders Product testing Packaging General factory Expected Activity 2,000 direct labor-hours $28,000 5,000 $45,000 $30,000 $27,200 $64,600 51,200 10,000 machine-hours 1,000 setups 600 orders 800 tests 3,800 packages 2,000 direct labor-hours