Activity Based Costing (cont.)
Activity Cost Pool Activity Measure Estimated Activity Est. Overhead Cost
Labor Related Direct Labor-Hours 8,000 $40,000
Machine Related Machine Hours 12,500 $50,000
Quality Control Number Of Inspections 800 $12,000
Sorry for the Inconvience but this is the cost pools for the previous ABC question
Or
Activity Cost Pool
Labor Related
Machine Related
Quality Control
Activity Measure
Direct Labor-Hours
Machine Hours
Number Of Inspections
Estimated Activity
8,000
12,500
800
Estimated Overhead Cost
$40,000
50000
12000