White Manufacturing Company its operation pass through two departments its cost as following:

Direct Material

Direct Labor

Overhead Costs:

Overhead Costs is allocated for department using Direct Labor Cost

The company started to refine its costing system by moving from

simple costing to Activity Based Costing System $($ABC$)$

therefore Overhead Costs divided to:

Setup Cost is allocated to setup hours

Production Cost is allocated to Direct Labor Hours

Packaging Cost is allocated to Direct Labor Cost

Total Overhead Cost

Setup Hours:

Labor Hours

Labor Cost

Department $1$

$$100,000$

$$80,000$

Department $2$

$$150,000$

$$120,000$

Total

$$250,000$

$$200,000$

$$500,000$

$\backslash$table$[[,,$$$170,000$