The document contains a cost pool allocation schedule that allocates $1.8 million of total overhead costs across various production activity cost pools. It allocates costs to machine set-up, special processing, and general factory direct labor activity cost pools based on measures like number of set-ups, machine hours, and direct labor hours. The allocations total $615,000 to overhead cost pools and $1,185,000 directly to production activities.

1. Estimated Total Activity Activity Cost Pool Activity Measure Est Total Cost
Total Activity Activity Rate X200 Cost for X200 X99 X99 Total Overhead Machine Set-Up
No. of Set-Ups 360,000.00 150.00 2,400.00
50.00 120,000.00 100.00 240,000.00 360,000.00
Special Processing Machine Hours 180,000.00 12,000.00
15.00 12,000.00 180,000.00 - -
180,000.00 General Factory Direct Labor Hours 1,260,000.00 36,000.00
35.00 9,000.00 315,000.00 27,000.00 945,000.00
1,260,000.00 1,800,000.00 615,000.00 1,185,000.00
1,800,000.00
Solution
Estimated Total Activity Activity Cost Pool Activity Measure Est Total Cost
Total Activity Activity Rate X200 Cost for X200 X99 X99 Total Overhead Machine Set-Up
No. of Set-Ups 360,000.00 150.00 2,400.00
50.00 120,000.00 100.00 240,000.00 360,000.00
Special Processing Machine Hours 180,000.00 12,000.00
15.00 12,000.00 180,000.00 - -
180,000.00 General Factory Direct Labor Hours 1,260,000.00 36,000.00
35.00 9,000.00 315,000.00 27,000.00 945,000.00
1,260,000.00 1,800,000.00 615,000.00 1,185,000.00
1,800,000.00