Schell Company manufactures automobile floor mats. It currently has two product lines, the Standard and the Deluxe. Suppose that Schell has conducted further research into its overhead and potential cost drivers. As a result, the company has compiled the following detailed information, breaking total overhead into three cost pools:

Activity Cost Pools		Cost Driver	Cost Assigned to Pool				Quantity/Amount Consumed by Standard Floor Mat Line		Quantity/Amount Consumed by Deluxe Floor Mat Line
Material handling		Number of moves		$	1,729.00		34 moves		57 moves
Quality control		Number of inspections		$	7,625.00		540 inspections		710 inspections
Machine maintenance		Number of machine hours		$	15,120.00		2,950 machine hours		4,250 machine hours

Required:

1. Calculate the activity rates for each cost pool assuming Schell uses an ABC system.

2. Calculate the amount of overhead that Schell will assign to the Standard floor mat line.

3. Determine the amount of overhead Schell will assign to the Deluxe product line

Complete this question by entering your answers in the tabs below.

• Req 1
• Req 2 and 3

Calculate the activity rates for each cost pool assuming Schell uses an ABC system. (Round your answers to 2 decimal places.)

	Activity Rate
Material Handling		per Material Move
Quality Control		per Inspection
Machine maintenance		per Machine Hour

decimal places.)

3. Determine the amount of overhead Schell will assign to the Deluxe product line. (Round your intermediate calculations to 2 decimal places.)

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		Total Overhead Assigned
2.	Standard floor mat line
3.	Deluxe product line