Company makes 2 types of frames; plastic and wood
Assigned $107,000 in monthly mfg costs to two pools: 67,000 power costs and $40,000 to set-up costs.

Plastic Frames
Direct Materials $53,360
Direct Labor $33,360
Machine Hours 107,420
Production runs 65
Units Produced and Sold 59,000

Wood Frame
Direct Materials $38,360
Direct labor $92,720
Machine hours 7,580
Production runs 35
Units Produced and Sold 29,000
Power cost allocated using machine hours
Setup costs allocated using Production run

First identify the costs which will be included in all your overheads. Can you identify them?