Smoky Mountain Corporation makes two types of hiking bootsXtreme and the Pathfinder. Data concerning these two product lines appear below:

	Xtreme			Pathfinder
Selling price per unit	$	116.00		$	80.00
Direct materials per unit	$	64.00		$	52.00
Direct labor per unit	$	12.00		$	8.00
Direct labor-hours per unit		1.5	DLHs		1.0	DLHs
Estimated annual production and sales		29,000	units		76,000	units

The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below:

Estimated total manufacturing overhead	$1,912,000
Estimated total direct labor-hours	119,500 DLHs

	Estimated		Expected Activity
Activities and Activity Measures	Overhead Cost		Xtreme	Pathfinder	Total
Supporting direct labor (direct labor-hours)	$	693,100	43,500	76,000	119,500
Batch setups (setups)		539,000	290	200	490
Product sustaining (number of products)		640,000	1	1	2
Other		39,900	NA	NA	NA
Total manufacturing overhead cost	$	1,912,000

Complete the Activity-Based Costing System

Xtreme Pathfinder Total %of %of Amount Total Amount Amount Total Amount Amount Activity-Based Costing System Direct costs Direct materials Direct labor Indirect costs Supporting direct labor Batch setups Product sustaining 0 0 0 Total cost assigned to products Costs not assigned to products Other Total cost 0