Use the following to answer the next four questions. argins. In its normal costing accounting system, Roshannon Hoshannon Corporation used ABC to compute product margins. In its normas tion of the abovementioned costs must be 0.20 two overhead pools Equipment Expense $52,000 Indirect Labor $ 8.000 Total Overhead $60,000 There will be three Activity Cost Pools for the ABC System and the distribution of the aboveme allocated to the three pools (as we did in our computer project). Other Processing Supervising 0.50 Equipment Expense 0.20 0.30 Indirect Labor 0.40 0.40 The Processing Pool Cost Driver will be Machine Hours: the Supervising Pool Cost Driver will be Number of Batam "Other" Costs are labeled Organization Sustaining Costs. See the table below: Product P3 Product GO Total Machine Hours 8,700 11,300 20,000 Batches 1400 2,000 600 Finally, Sales and Direct Cost data are combined with Processing and Supervising Costs to determine product marg Product P3 Product GO Sales (total) $140,100 $121,500 $47,500 $56,400 Direct Material (total) Direct Labor (total) $78,200 $37,700 25. How much Overhead Cost is allocated to the Processing Cost Pool under ABC? a. $3,200 b. $13,600 C. $27,500 d. $10,400 The POHR (activity rate) for the Processing Cost Pool under ABC is closest to $5.33 per MH b. $0.68 per MH c. $0.52 per MH $3.00 per MH What is the Overhead Cost (total) assigned to Product P3 under ABC? $30,000 b. $5,916 C. $5,640 d. $11,556 What is the Product Margin for Product P3 under ABC? -$15,600 b. $2,844 c. $14,400 d. $8,484