Swifty Clothing Company manufactures its own designed and labeled athletic wear and sells its products through catalog sales and retail outlets. While Swifty has for years used activity-based costing in its manufacturing activities, it has always used traditional costing in assigning its selling costs to its product lines. Selling costs have traditionally been assigned to Swifty's product lines at a rate of 70% of direct materials costs. Its direct materials costs for the month of March for Swifty's "high-intensity" line of athletic wear are $410,000. The company has decided to extend activity-based costing to its selling costs (for internal decision-making only). Data relating to the "high-intensity" line of products for the month of March are as follows. Activity Cost Pools Cost Drivers Overhead Rate Number of Cost Drivers Used per Activity Sales commissions Dollar sales $0.05 per dollar sales $919,000 Advertising-TV Advertising-Internet Minutes $300 per minute 240 Column inches $10 per column inch 1,900 Catalogs Catalogs mailed $2.50 per catalog 58,300 Cost of catalog sales Credit and collection Catalog orders $1 per catalog order 8,900 Dollar sales $0.03 per dollar sales $919,000