Wisc Co. produces two types of ship: submarines and aircraft carriers. Determine the overhead rates using the activity-based costing approach with three cost pools: machining, machine setup, and testing. Submarines Aircraft Carriers Total Machine hours 2,500 2,000 4,500 Setup hours 400 300 700 Testing hours 500 250 750 $568,000 Total estimated overhead costs $249,600 Overhead cost allocated to the machining activity cost pool $176,800 Overhead cost allocated to the machine set up activity cost pool $141,600 Overhead cost allocated to the testing activity cost pool

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Activity-Based Overhead Rate

Machining: ___________________________ <--- Answer 1

Machine Setup: ___________________________ <--- Answer 2

Testing: ___________________________ <--- Answer 3