Weber Industries has three activity cost pools and two products. It estimates production of 3,000 units of Product BC113 and 1,400 of Product AD908. Having identified its activity cost pools and the cost drivers for each pool Weber accumulated the following data relative to those activity cost pools and cost drivers. Estimated Use of Cost Drivers per Product Product Product Annual Overhead Data Estimated Estimated Use of Activity Cost Cost Drivers Overhead Cost Drivers per Activity BC113 AD908 Set-ups Machine hours 110,440 Orders Pool 42 5,020 500 26 1,004 150 16 4,016 350 $20,832 Machine set-up Machining Packing 29,500