The cost of assembling components Is Incurred each time a new production run occurs . The cost seems unrelated to the number of components within each batch . The cost of setting up the machine varies depending on the product and specific production run . The cost seems to relate to the time it takes to setup the machine* Apple has to repair the machines routinely based on the hours that the machine is being used . Compute the amount of overhead cost allocated to each product and the profitability of each product using the activity based costing approach