Utica Manufacturing (UM) was recently acquired by MegaMachines, Inc. (MM), and organized as a separate division within the company. Most manufacturing plants at MM use an ABC system, but UM has always used a traditional product costing system. Bob Miller, the plant controller at UM, has decided to experiment with ABC and has asked you to help develop a simple ABC system that would help him decide if it was useful. The controller's staff has identified costs for the first month in the four overhead cost pools along with appropriate cost drivers for each pool: Cost Pools Incoming inspection Production Machine setup Shipping Activity Drivers Direct material cost Machine-hours Setups Units shipped Costs $ 134,400 1,610,000 830,000 500,000 The company manufactures two basic products with model numbers 308 and 510. The following are data for production for the first month as part of MM