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[The following information applies to the questions displayed below.] Rusties Company recently implemented an activity-based costing system. At the beginning of the year, management made

[The following information applies to the questions displayed below.]

Rusties Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the companys five activity cost pools:

Activity Cost Pool Activity Measure Expected Overhead Cost Expected Activity
Labor-related Direct labor-hours $ 24,912 2,076 DLHs
Purchase orders Number of orders $ 1,070 535 orders
Product testing Number of tests $ 4,550 325 tests
Template etching Number of templates $ 770 35 templates
General factory Machine-hours $ 52,500 10,500 MHs

2. The expected activity for the year was distributed among the companys four products as follows:

Activity Cost Pool Expected Activity
Product A Product B Product C Product D
Labor-related (DLHs) 750 126 600 600
Purchase orders (orders) 30 165 150 190
Product testing (tests) 200 50 0 75
Template etching (templates) 0 17 15 3
General factory (MHs) 3,900 2,200 1,500 2,900

Using the ABC data, determine the total amount of overhead cost assigned to each product.

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