shipping if neither inspection nor protective coating is required on the job . To understand the costs of activities , management decided to implement an ABC system . They decided to cost* three activities - scheduling , production and inspecting & finishing . Supervisors estimate that they spend an equal amount of time on each of the three activities . The production area has 8, 000 square feet while the inspection & finishing area occupies 1 , 500 square feet ; 500 square* feet is attributed to scheduling . Equipment is dedicated to activities , of the depreciation ; $300 belongs to production ; $250 to scheduling and the remainder is for inspecting and finishing . Software is heavily used in the scheduling activity ; management estimates that 70 % of it is for scheduling and the remainder is split evenly between the two other activities . Cost / Activity Budgeted " Unique " or Amount Resource Driver* Scheduling* Production* Inspect & Finish Production Salaries $150 Inspect & Finish Salaries $75 Supervisor Salaries $180 Production Scheduling Salaries $150 Occupancy Cost $500 Depreciation $750 Software Amortization* $500 Total Cost $2. 305\\ How much software amortization cost would you allocate to scheduling , production , and inspect* and finish ?! Protek Eye Template . xIsx Scheduling Production* \\Inspect | & Finish $350 $75 $75 Scheduling Production| Inspect & Finish $167 $167 $167 Scheduling| Production| Inspect & Finish $500 SO SO Scheduling| Production\\ Inspect & Finish $250 $1 25 $125 1 points