Adria Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the company's five activity cost pools:
|
Activity Cost Pool
|
Activity?Measure
|
Expected?Overhead Cost
|
Expected?Activity
|
|
Labor-related
|
Direct labor-hours
|
$
|
35,000
|
7,000
|
DLHs
|
|
Purchase orders
|
Number of orders
|
$
|
4,000
|
2,000
|
orders
|
|
Material receipts
|
Number of receipts
|
$
|
10,450
|
950
|
receipts
|
|
Relay assembly
|
Number of relays
|
$
|
7,000
|
1,000
|
relays
|
|
General factory
|
Machine-hours
|
$
|
240,000
|
40,000
|
MHs
|
| ? |
|
The expected activity for the year was distributed among the company's four products as follows:
|
|
Expected Activity
|
|
? |
|
Activity Cost Pool
|
Product A
|
Product B
|
Product C
|
Product D
|
|
Labor-related (DLHs)
|
2,400
|
500
|
3,500
|
600
|
|
Purchase orders (orders)
|
100
|
350
|
800
|
750
|
|
Materials receipts (receipts)
|
400
|
208
|
342
|
0
|
|
Relay assembly (relays)
|
170
|
170
|
300
|
360
|
|
General factory (MHs)
|
12,000
|
7,000
|
8,000
|
13,000
|
| ? |
|
Using the ABC data, determine the total amount of overhead cost assigned to each product.
|
|
|
|
|
Product A
|
$
|
|
Product B
|
$
|
|
Product C
|
$
|
|
Product D
|
$
|
| ? |