The haddock line had a total weight of 25,200 kilograms, used 3,785 machine hours, and required 3,100 labour hours. The cod line had a total weight of 18,000 kilograms, used 6,125 machine hours, and required 1,700 labour hours. CHF produced 7,800 cases of haddock, and 7,100 cases of cod.

What would be the cost allocation rate for each activity? Estimated Estimated Indirect Activity Allocation Base Quantity of Activity Costs Allocation Base Rates Fish handling 824,000 Kilograms of fish 72,000 $ 11 per KG Packaging 1,632,000 Machine hours 9,910 $ 165 per Hr Labeling 636,000 Labour hours 6,800 $ 94 per Hr TL Indirect Costs| $ 3,092,000 Use the activity-based cost allocation rates to compute the indirect cost of each unit (case) of haddock and the cod. Actual Activity Consumed Actual Activity Consumed $ Activity Rate Haddock COD Haddock COD Fish handling 11.44 25,200 18,000 288,400 206000 Packaging 164.68 3,785 6,125 623,322 1008678.1 Labeling 93.53 3,100 1,700 289,941 159000 Total Indirect Costs $ 1,201,663 1,373,678 Total Indirect cost allocation Total Indirect cost allocation per case Activity Haddock COD Haddock COD Cases Produced 7,800 7,100 Fish handling Packaging Labeling Total