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made the following estimates of cost and activity in the company s tive activity cost pools: Activity Cost Pool Labor-related

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The total amount of overhead cost allocated to -

(i) Product A = $30,115*625/1,585 + $2,320*30/580 + $6,930*190/330 + $870*0/30 + $65,100*3,600/9,300 = $41,185

(ii) Product B = $30,115*160/1,585 + $2,320*190/580 + $6,930*55/330 + $870*17/30 + $65,100*1,700/9,300 = $17,348

(iii) Product C = $30,115*400/1,585 + $2,320*170/580 + $6,930*0/330 + $870*10/30 + $65,100*1,700/9,300 = $20,470

(iv) Product D = $30,115*400/1,585 + $2,320*190/580 + $6,930*85/330 + $870*3/30 + $65,100*2,300/9,300 = $26,332

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