The Foster Company has established the following overhead cost pools and cost drivers:

'PART 11 SHORT PROBLEMS (80 points) PROBLEMI 16 POINTS The Foster Company has established the following overhead cost pools and cost drivers: Total Estimated Total Activi achine set u s aterial handlin uali control ins her overhead otal overhead cost use ction Allocation Base umber of setu s ounds of raw aterial umber of ns ections achine hours ota licable Estimated Cost Pool $150 oo $52 50 $37,50 $90,00 $330 oo Activity 100 setu 50 000 ound 1,000 ins ection 15,000 machin hour Not a licabl Order no. 610 has been received for 1 000 units of Activity Cost Allocation Rate Not a licabl roduction re uirements. Total Cost Cost cate o Direct materials Direct labor Machine set u s Material handlin uali control ins ection Other overhead Required: uanti 10,000 pounds of direct materials 20 direct labor hours 5 setu s 10 000 ounds 12 ins ections 600 machine hours roduct with the followin Cost er unit $.10 per pound $15 er hour ZE.Z t:zz ZEz ZDz ZOZ 1. Complete the blank boxes in the tables above for Activity Cost Allocation Rate and Total Cost. points, 1/2 point for each blank] 2. Calculate the total product cost of order no. 610 using activity-based costing (4 points) 3. Calculate the plant-wide manufacturing overhead rate based on machine hours ( \ point) 4. Compute the total product cost of order no. 610 using the plant-wide overhead rate (4 points) 5. What is the primary factor that causes the two product costs calculated above to be different2 (2 points)