Adria Company recently implemented an activity-based costing system. At the be

Adria Company recently implemented an activity-based costing system. At the beginning of the year management made the
following estimates of cost and activity in the company%u2019s five activity cost pools:

Activity Cost Pool

Activity
Measure

Expected
Overhead Cost

Expected
Activity

Labor-related

Direct labor-hours

$

175000

35000

DLHs

Purchase orders

Number of orders

$

64710

900

orders

Material receipts

Number of receipts

$

162400

1400

receipts

Relay assembly

Number of relays

$

309750

10500

relays

General factory

Machine-hours

$

735000

70000

MHs
value:
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