Saras Salsa Company produces its condiments in two types: Extra Fine for restaurant customers and Family Style for home use. Salsa is prepared in department 1 and packaged in department 2. The activities, overhead costs, and drivers associated with these two manufacturing processes and the companys production support activities follow.

Activity Overhead cost Process Driver 4.700 Machine hours Department 1 Mixing Cooking 10,700 Machine hours Product testing 112,700 Batches 128.100 260,000 Production runs Department 2 Machine calibration Labeling 11,000 Cases of output Defects 4,500 Cases of output 275,500 92,000 Focus groups Support Recipe formulation Heat, lights, and water 22,000 Machine hours Materials handling 67,000 Container types 181,000 Additional production information about its two product lines follows. Family Style Extra Fine Units produced 22,000 cases 133,000 cases Batches 220 batches 480 batches Machine hours 350 MH 750 MH Focus groups 25 groups 15 groups 6 containers Container types 4 containers Production runs 220 runs 280 runs Quantity 1100 1100 700 500 155,000 155,000 40 1100 10