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The Jeremiah Johnson Fur Company has provided the following data from its activity-based costing system:
| Activity Cost Pool | Total Cost | Total Activty |
| Assembly | $ 436,240 | 28,000 machine-hours |
| Processing Orders | $ 60,896 | 1,600 orders |
| inspection | $ 82,767 | 1,410 inspection-hours |
The company makes 230 units of product F60N a year, requiring a total of 480 machine-hours, 50 orders and 30 inspection-hours per year. The product
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