| Baseball Products, Inc. | ||||||||||
| Overhead cost allocation | ||||||||||
| Bats | Gloves | Activity | Cost ($) | Activity | Bats ($) | Gloves ($) | ||||
| Set-ups | 2 | 4 | Set-ups | 600 | Set-ups | 200 | 400 | |||
| Machining (hours) | 150 | 350 | Machining | 7500 | Machining | 2250 | 5250 | |||
| Receiving (receipts) | 30 | 70 | Receiving | 3000 | Receiving | 900 | 2100 | |||
| Packing (deliveries) | 250 | 550 | Packing | 16000 | Packing | 5000 | 11000 | |||
| Engineering (hours) | 400 | 600 | Engineering | 22000 | Engineering | 8800 | 13200 | |||
| Total | 49100 | Total | 17150 | 31950 | ||||||