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Blossom Co. manufactures baseball bats. The companys total overhead consists of assembly costs and inspection...

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Accounting

Blossom Co. manufactures baseball bats. The companys total overhead consists of assembly costs and inspection costs. The following data is available:

Cost Pool Wood Aluminum Total Cost

Assembly

 800 machine hrs. 800 machine hrs. $54400

Inspections

 350 inspections 150 inspections 81000
2100 labor hrs. 1900 labor hrs.

Total overhead assigned to wood bats assuming a single overhead rate and using activity-based costing, respectively, are

$64315 and $51500.

$71085 and $64315.

$71085 and $83900.

$64315 and $83900.

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