Jason Company Manufactures Two Products: a and B Required:
A

Jason Company manufactures two products: A and B. The overhead costs have been divided into four activity pools that use the following cost drivers:
$$\begin{array} { l c c c c } &\textbf { Number of }&\textbf { Number of }&\textbf { Hours of }&\textbf { Number of }\\&\textbf { Materials }&\textbf { Machine }&\textbf { Machine }&\textbf { Product }\\\textbf { Product }&\textbf { Requisitions }&\textbf { Setups }& \textbf { Operation }&\textbf { Inspections }\\\hline \text { Product A } & 12 & 35 & 3,000 & 25 \\\text { Product B } & 8 & 115 & 1,500 & 55 \\& & & & \\\text { Cost per Pool } & \$ 10,000 & \$ 90,000 & \$ 135,000 & \$ 22,000\end{array}$$ Required:
a. Compute the unit activity costs for each of the cost drivers listed.
b. Assign the overhead costs to products A and B using activity-based costing.