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Blossom Co. manufactures baseball bats. The companys total overhead consists of assembly costs and inspection costs. The following data is available:
| Cost Pool | | Wood | | Aluminum | | Total Cost |
| Assembly | | 800 machine hrs. | | 800 machine hrs. | | $54400 |
| Inspections | | 350 inspections | | 150 inspections | | 81000 |
| | | 2100 labor hrs. | | 1900 labor hrs. | | |
Total overhead assigned to wood bats assuming a single overhead rate and using activity-based costing, respectively, are
$64315 and $51500.
$71085 and $64315.
$71085 and $83900.
$64315 and $83900.
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