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10% Step 2: Assign Overhead Costs to Activity Cost Pools (Percentage) Activity Cest Pools Customer Design Changes Order Size Customer Other Total Production Department Indirect factory wages $ 6,000,000 30% 30% 20% 10% 10% 100% Factory equipment depreciation 3,500,000 2018 10% 60% 0% 10% 100% Factory utilities 2,500,000 0% 10% 60% 0% 30% 10044 Factory building lease 2,000,000 0% 0% 0% 100% 100% General Administrative Department dministrative wages and salaries 4.000.000 30% 10% 10% 30% 20% 100% Office equipment depreciation 900,000 30% 0% 20% 4044 100% Administrative building lease 1,100,000 0% 0% 0% 0% 100% 100% Marketing Department Marketing wages and salaries 1,500,000 10% 0% 0 50% 1046 100% Selling expenses 500.000 20% 0% 0% 70% 10% 100% Step 2: Assign Overhead Costs to Activity Cost Pools (5) ****NEED TO BE FILLED. Activity Cost Pools Total Customer Design Changes Order Size Customer Other Total Production Department lindirect factory wages $ 6,000,000 Factory equipment depreciation 3,500,000 Factory utilities 2,500,000 Factory building lease 2,000,000 General Administrative Department dministrative wages and salaries 4,000,000 Office equipment depreciation 900,000 Administrative building lease 1,100,000 Marketing Department Marketing wages and salaries 1,500,000 Selling expenses 500,000 Step 3: Calculate Activity Rates (cost per activity The ABC team determines that Baster Battery will have these total activities for each activity cost pool 10,000 customer orders, who haur 4.000 design changes.2.000 Activity Coat Pools Total Customer Design Changes Order Size Customer Other Total Production Department Indirect factory wages $ 6,000,000 1.800.000 1,800,000 1,200,000 600,000 600,000 8,000,000 Factory equipment depreciation 3,500,000 700,000 350,000 2,100,000 350,000 3,500,000 Factory utilities 2,500,000 250,000 1,500,000 750.000 2.500.000 Factory building lease 2,000,000 2.000.000 2,000,000 General Administrative Department dministrative wages and salaries 4,000,000 1.200.000 400,000 400,000 1,200,000 800,000 4,000,000 Office equipment depreciation 900,000 270,000 90,000 180,000 350,000 900,000 Administrative building lease 1,100,000 1,100,000 1,100,000 Marketing Department Marketing wages and salaries 450.000 150,000 750,000 150,000 1,500,000 Selling expenses 500,000 100.000 350,000 50.000 500,000 Total 4,520,000 3,040,000 5.200.000 3,000,000 6,160.000 22.000.000 Units unallocated S/unit or cost per activity unglioratet per order per design charge per machine hour per customer unallocated Stap 4-1: Ang costs to products Sure start: Activity Artivity itate Total SureStart 1. Customer Orders of orders Requires no new design resources. 2. 800,000 batteries ordered with 4.000 separato Order Size #afmachine hours orders $ Each SureStart requires 36 minutes of machine time for a total of 480,000 machine-hours. LongLife Activity Rate Total Recuime new design resource Orders 5. 400,000 batteries ordered with 6.000 separate Machine Hours orders Design 6 4,000 custom designs prepared 7. Each Longlife requires 48 minutes of machine time for a lot of 920,000 madiun 1,500,000 Longlife Step 5-1. Prepare Management Reports using ABC for two products 10% Step 2: Assign Overhead Costs to Activity Cost Pools (Percentage) Activity Cest Pools Customer Design Changes Order Size Customer Other Total Production Department Indirect factory wages $ 6,000,000 30% 30% 20% 10% 10% 100% Factory equipment depreciation 3,500,000 2018 10% 60% 0% 10% 100% Factory utilities 2,500,000 0% 10% 60% 0% 30% 10044 Factory building lease 2,000,000 0% 0% 0% 100% 100% General Administrative Department dministrative wages and salaries 4.000.000 30% 10% 10% 30% 20% 100% Office equipment depreciation 900,000 30% 0% 20% 4044 100% Administrative building lease 1,100,000 0% 0% 0% 0% 100% 100% Marketing Department Marketing wages and salaries 1,500,000 10% 0% 0 50% 1046 100% Selling expenses 500.000 20% 0% 0% 70% 10% 100% Step 2: Assign Overhead Costs to Activity Cost Pools (5) ****NEED TO BE FILLED. Activity Cost Pools Total Customer Design Changes Order Size Customer Other Total Production Department lindirect factory wages $ 6,000,000 Factory equipment depreciation 3,500,000 Factory utilities 2,500,000 Factory building lease 2,000,000 General Administrative Department dministrative wages and salaries 4,000,000 Office equipment depreciation 900,000 Administrative building lease 1,100,000 Marketing Department Marketing wages and salaries 1,500,000 Selling expenses 500,000 Step 3: Calculate Activity Rates (cost per activity The ABC team determines that Baster Battery will have these total activities for each activity cost pool 10,000 customer orders, who haur 4.000 design changes.2.000 Activity Coat Pools Total Customer Design Changes Order Size Customer Other Total Production Department Indirect factory wages $ 6,000,000 1.800.000 1,800,000 1,200,000 600,000 600,000 8,000,000 Factory equipment depreciation 3,500,000 700,000 350,000 2,100,000 350,000 3,500,000 Factory utilities 2,500,000 250,000 1,500,000 750.000 2.500.000 Factory building lease 2,000,000 2.000.000 2,000,000 General Administrative Department dministrative wages and salaries 4,000,000 1.200.000 400,000 400,000 1,200,000 800,000 4,000,000 Office equipment depreciation 900,000 270,000 90,000 180,000 350,000 900,000 Administrative building lease 1,100,000 1,100,000 1,100,000 Marketing Department Marketing wages and salaries 450.000 150,000 750,000 150,000 1,500,000 Selling expenses 500,000 100.000 350,000 50.000 500,000 Total 4,520,000 3,040,000 5.200.000 3,000,000 6,160.000 22.000.000 Units unallocated S/unit or cost per activity unglioratet per order per design charge per machine hour per customer unallocated Stap 4-1: Ang costs to products Sure start: Activity Artivity itate Total SureStart 1. Customer Orders of orders Requires no new design resources. 2. 800,000 batteries ordered with 4.000 separato Order Size #afmachine hours orders $ Each SureStart requires 36 minutes of machine time for a total of 480,000 machine-hours. LongLife Activity Rate Total Recuime new design resource Orders 5. 400,000 batteries ordered with 6.000 separate Machine Hours orders Design 6 4,000 custom designs prepared 7. Each Longlife requires 48 minutes of machine time for a lot of 920,000 madiun 1,500,000 Longlife Step 5-1. Prepare Management Reports using ABC for two products