Spud, Inc. a manufacturer of gourmet snacks, employs activity-based costing. The budgeted data for each of the activity cost pools is provided below for the year 2022 Estimated Overhead Activity Cost Pools Ordering and receiving Food processing Packaging The following activities occurred during 2022. Number of orders Number of machine hours Number of labor hours 84.000 480 000 1.760,000 7,000 40,000 25,000 Estimated Use of Cost Drivers Per Activity 12,000 orders 60,000 machine hours 40.000 labor hours

Spud, Inc a manufacturer of gourmet snacks, employs activity-based costing. The budgeted data for each of the activity cost pools is provided below for the ear 2022. The following activities occurred during 2022