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The Jester Manufacturing Company produces two products: One is a recreational whitewater kayak molded and the other product is a high performance competition kayak model.

The Jester Manufacturing Company produces two products: One is a recreational whitewater kayak molded and the other product is a high performance competition kayak model. Jester retained a consultant to create an activity based costing system and provided the following data:

Cost Pool Estimated Amount Driver Rec. Kayaks competition kayaks
Building $35000 Square Footage 8000 2000
quality control $20000 number of inspection 300 200
materials ordering $25000 number of order 200 100

How much overhead was assigned to the Recreational Kayaks using ABC. Please round to 2 decimals when calculating the PDORs.

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