Using activity based costing, calculate the total factory overhead to be charged to Nooks a. $300,000 b. .$400,000 c. $488,000 d. $600,000 14. Shubelik Company is changing to an activity-based costing method. They have determined that they will use three cost pools: setup Which of the following would not be used as the activity base for any of these activities? s, inspections, and assembly. three a. number of units to be produced b. number of set ups c. number of inspections d. number of direct labor hours 15. If selling and administrative expenses are allocated to different products, they should be reported as a. Cost of goods manufactured b. Factory overhead cost c. Period cost d. Cost of goods sold Graph 1 Graph 2 Total units produced T Total units produced Graph 3 Graph 4 Total units produced Total units produced