Simplifying the ABC System: Equally Accurate Reduced ABC Systems Selected activities and other information are provided for Patterson Company for its most recent year of operations. Expected Consumption Ratios Activity 7. Inserting dies Driver Quantity Wafer A Number of dies 2,500,000 0.7 Wafer B 0.3 Number of purchase 8. Purchasing materials 2,200 0.2 0.8 1. Developing test programs 3. Testing products orders Engineering hours Test hours 12,000 0.25 0.75 15,500 0.6 0.4 ABC assignments $170,000 $170,000 Total overhead cost $340,000 Required: 1. Form reduced system cost pools for activities 7 and 8. Do not round interim calculations. Round your final answers to the nearest dollar. Inserting dies cost pool Purchasing cost pool 204,000 2. Assign the costs of the reduced system cost pools to Wafer A and Wafer B. Do not round interim calculations. Round your final answers to the nearest dollar. Wafer A Wafer B 00