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: Actual & Estimated Activity Cost Pool Est. Amount Driver Rec.

Kayaks Competition Kayaks Building $35,000 Square Footage 8,000 2,000 Quality Control $20,000 number of inspections 300 200 Materials Ordering $25,000 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.