Part II: Activity Based Costing The overhead cost is now beingallocated based on the following table below: Category Plant andEquipment Management Purchasing Sales and Shipping Total Cost$700.00 $2,200.00 $600.00 $1,500.00 Cost Allocation Square feetLabor hours Purchase orders Customer orders Total units used 100002400 130 91 Product A 1000 500 10 5 Product B 2000 450 35 20Product C 3000 690 60 41 Product D 4000 760 25 25 Determine thefollowing based on the original production plan (product A -700,B-350, C-80 and D-42): A. Plan and equipment cost per product?Product A $70 Product B $140 Product C $210 Product D $280
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