Gable Company uses three activity cost pools. Each pool has a cost driver. Information for Gable Company follows: Activity Cost Pool Total Cost
of Pool Cost Driver Estimated Total of Cost Driver
Machining $ 312,000 Number of machine hours 80,000
Designing costs 73,600 Number of design hours 8,000
Setup costs 71,600 Number of batches 500
Suppose that Gable Company manufactures three products, A, B, and C. Information about these products follows:
Product A Product B Product C
Number of machine hours 30,000 40,000 10,000
Number of design hours 3,200 1,800 3,000
Number of batches 50 175 275
Required:
Determine the amount of overhead assigned to each product.

Results are below.

Explanation:

First, we need to calculate the activity rate for each activity:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Machining= 312,000/80,000= $3.9 per machine hour

Designing costs= 73,600/8,000= $9.2 per design hour

Setup costs= 71,600/500= $143.2 per batch

Now, we can allocate overhead to each product:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Product A:

Machining= 3.9*30,000= 117,000

Designing costs= 9.2*3,200= 29,440

Setup costs= 143.2*50= 7,160

Total overhead= $153,600

Product B:

Machining= 3.9*40,000= 156,000

Designing costs= 9.2*1,800= 16,560

Setup costs= 143.2*175= 25,060

Total overhead= $197,620

Product C:

Machining= 3.9*10,000= 39,000

Designing costs= 9.2*3,000= 27,600

Setup costs= 143.2*275= 39,380

Total overhead= $105,980

cognitive overload: having a lot on your mind impairs decision-making and tends to result in the simplest, but not necessarily best, option being selected.

empathy gaps: overlooking how you might feel in a different situation can result in unnecessary purchases, such as overbuying when shopping for food on an empty stomach.

optimism and overconfidence: wearing rose-tinted glasses and having unrealistic expectations about the future can affect money management and leave you unprepared for a change in circumstance.

instant gratification: seeking instant gratification drives impulsive spending and can undermine long-term planning and savings.

harmful habits: automatic or mindless behaviour can amplify a poor financial decision as it becomes a recurring event.

social norms: we are heavily influenced by the actions of others; while this can be in certain circumstances, it also contributes to the pressure to keep up with the joneses through conspicuous consumption.

i tried to find the answe for you im sorry.