Name: Carlo Angelo Aquino

Product A Product B Total

Production & Sales Level 9,094 15,826 24,920

Activity Estimated Expected Activity

Overhead Total
Cost Pool Product A Product B
Cost
#1 $ 29,200 1,000 500 1,500
#2 $ 40,000 200 800 1,000
#3 $ 180,000 600 5,400 6,000

I - Allocation of Overhead Costs per Product

#1 #2 #3 Total
Product A $ 19,467 $ 8,000 $ 18,000 45,467
Product B 9,733 32,000 162,000 203,733
Total cost $ 29,200 $ 40,000 $ 180,000 $ 249,200

1 - Activity rates of Product A

Activity Cost Pools Total Cost Total Activity Activity Rate
#1 $ 19,467 1,000 units $19.47
#2 $ 8,000 200 units $40.00
#3 $ 18,000 600 units $30.00

1 - Activity rates of Product B

Activity Cost Pools Total Cost Total Activity Activity Rate
#1 $ 9,733 500 units $19.47
#2 $ 32,000 800 units $40.00
#3 $ 162,000 5,400 units $30.00
OR
1 - Activity rates of Product B
Activity Cost Pools Total Cost Total Activity Activity Rate
#1 $ 29,200 1,500 units $19.47
#2 $ 40,000 1,000 units $40.00
#3 $ 180,000 6,000 units $30.00

2 - Overhead cost per unit of Product A

$5.00 45467/9094

3 - Overhead cost per unit of Product B

$12.87 203733/15826
Activity Rate
per driver unit
per driver unit
per driver unit

Activity Rate
per driver unit
per driver unit
per driver unit

Activity Rate
per driver unit
per driver unit
per driver unit