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Pro Tool Company expects to produce 18,000 total units during the current period. The costs and
cost drivers associated with four activity cost pools are given below: ACTIVITIES: UNIT
BATCH PRODUCT FACILITY LEVEL LEVEL LEVEL LEVEL Cost $37,500 $21,000
$11,000 $216,000 Cost Driver 3,000 labor hrs 120 set ups % of use 18,000 units Production of
1,000 units of an auto towing tool required 600 labor hours, 16 setups and consumed

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