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Walton Company produces commercial gardening equipment. Since production is highly automated, the company allocates its overhead costs to product lines using activity - based costing.

Walton Company produces commercial gardening equipment. Since production is highly automated, the company allocates its overhead costs to product lines using activity-based costing. The costs and cost drivers associated with the four overhead activity cost pools follow:
\table[[Activities],[,Unit Level,Batch Leve1,Product Level,Facility Level],[Cost,$40,800,$25,200,$12,000,$132,000
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