Weber Industries has three activity cost pools and two products ct vity cost pools nd cost dnvers. t estimates production o 3 000 units a Product BC 113 and 1,400 of product AD908 Having dentified its activity cost pools and the cost drivers or each pool Weber accumulated the following data elative to th Drivers per Annual Overhead Data Activity Cost Drivers Overhead Cost Drivers per Activity BC113 AD908 Set-ups Machine hours 110,440 Orders Pool 26 1,004 Machine set-up 520,832 5,020 4,016 350