Use the spreadsheet to determine total overhead assigned to both orders based on the activity-based costing system.

Activity cost pool	Activity Measure	Activity Rate
Order size	Direct labor hours	$14 per direct labor hour
Customer orders	Customer orders	$114 per customer order
Quality testing	Test hours	$74 per hour
Sales	Sales calls	$634 per sales call
Order #1 required 475 direct labor hours, 9 hours of quality testing, and 7 sales calls
Order #2 required 115 direct labor hours, 48 hours of quality testing, and 19 sales calls
	Total overhead cost assigned
Activity Cost Pool	Order #1	Order #2
Total Overhead cost