Topic: Unit Activity Costs and ABC LO: 2 2. Farrow Corporation manufactures two products: A and B. The total indirect manufacturing overhead resource costs of $100.350 have been assigned to four activity cost pools that use the following cost drivers: Orders Product Product A Product B Number of Setups Machine Runs Packing Hours 1,000 10 70 1,500 20 75 125 Cost per Pool $8,100 $5.100 $65.000 $22,000 Topic: Unit Activity Costs and ABC LO: 2 2. Farrow Corporation manufactures two products: A and B. The total indirect manufacturing overhead resource costs of $100.350 have been assigned to four activity cost pools that use the following cost drivers: Orders Product Product A Product B Number of Setups Machine Runs Packing Hours 1,000 10 70 1,500 20 75 125 Cost per Pool $8,100 $5.100 $65.000 $22,000