wilkins-inc-has-two-types-handbags-standard-and-custom-controller-has-decided-use-plantwide-

Direct labor costs   $54,900   $112,000
Machine hours   1,360   1,310
Setup hours   97   410

Total estimated overhead costs are $302,200. Overhead cost allocated to the machining activity cost pool is $199,400, and $102,800 is allocated to the machine setup activity cost pool.

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