Sweet Sugar Company manufactures three products $($white sugar, brown sugar, and powdered sugar$)$ in a continuous production process. Senior management

has asked the controller to conduct an activity$-$based costing study. The controller identified the amount of factory overhead required by the critical activities

of the organization as follows:

Actlvity

Budgeted Actlylty Cost

The activity bases identified for each activity are as follows:

The activity$-$base usage quantities and units produced for the three products were determined from corporate records and are as follows: