zudd61/edit ago + BIVA 1E EE. Accounting 2120 - Chapter 18 Activity Based Costing Activity 1 1. Computing Overhead using Activity Based Costing. Use the information below and apply Activity Based Costing to find the overhead cost per unit for each product. Company A: Estimated Annual Overhead: $1,220,000 Overhead Allocated to Cost Pools: Machine Setups: 24%; Machining: 58%; Inspections: 18% Activity Cost Pools Cost Drivers Overhead Allocated to Cost Pools Expected Use of Drivers Overhead Rate per Driver Machine Setups #of Setups 6.000 Machining Machine Hours 40,000 Inspections #of Inspections 7.500 Cost Drivers Use of Drivers Product XYZ Use of Drivers Product ABC Overhead Allocated to Overhead Allocated to Product XYZ Product ABC # of Setup 3200 2800 Machine Hours 28.500 11.500 #of lpections 3.400 4.100 Total Overhead Applied to Products Uns Produced Product XYZ75.000, od AB 200.000 Oxed Con per moduct XYZ Pod