The Lamp Company (TLC) produces a variety of lamps in a highly automated manufacturing facility. The costs and cost drivers associated with four activity cost centers are given below. These data represent total costs for all types of lamps produced by the Company. Activity Center Overhead Cost Cost Driver Allocation Rate Unit-level $ 112,000 16,000 labor hours $ 7 per labor hour Batch-level $ 53,280 720 setup $ 74 per setup Product-level $ 18,000 % of use Facilit $ 73,20 73,20 $ During the most recent accounting period TLC made 7,400 units of its tiffany type lamps. Making the lamps required 1,800 labor hours, 54 setups, and consumed 20% of the product-level costs. If the Company uses activity-based costing, the amount of overhead cost allocated to the tiffany lamps is

The Lamp Company (TLC) produces a voriety of lamps in a highly automated manufacturing facility. The costs and cost drivers associated with four artivitu cost centers ate given below. These data represent total costs for all types of lamps produced by the Company. During the most recent accounting period TLC made 7,400 units of its tiffany type lamps. Making the lamps required 1,800 labor hours, 545 setups; anc consumed 20% of the product-level costs. If the Compony uses activity-bosed costing. the amount of overhead cost allocated to the tiffany lamps is