Bluefield has decided to use an ABC costing system and has
identified the following detailed information about its cost pools
and cost drivers:

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Question: Bluefield has decided to use an ABC costing system and has identified the following detailed info…
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Activity cost pools

   Materials handling $61,360

   Machine maintainence $15,500

Cost drivers

   # of materials moves 520

   # of machine hours 50,000

Calculate Bluefield’s activity rate for each cost pool.
(Round your final answer for per material moves to nearest
dollar amount and per machine hour to 4 decimal
places.)

Determine the amount of overhead assigned to Bluefield’s
products if each has the following activity demands: (Round
intermediate calculations to 4 decimal places and your final
answers to 2 decimal places.)   

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