Vplus Inc. makes two styles of statuettes, Classic and Gold, and operates at capacity. Vplus does large custom orders. Vplus budgets to produce 10,000 classic statuettes and 5,000 gold statuettes. Manufacturing takes place in two production departments: forming and assembly. In the forming department, indirect manufacturing costs are accumulated in two cost pools, setup and general overhead. In the assembly department, all indirect manufacturing costs are accumulated in one general overhead cost pool. The classic statuettes are formed in batches of 200 but because of the more intricate detail of the gold statuettes, they are formed in batches of 50.

The controller has asked you to compare plant-wide, department, and activity-based cost allocation.

Forming Department Acclaim Budgeted Information for the Year Ended November 30,2017- Classic Gold Total Direct materials $60,000