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Abigail Corp. uses activity-based costing system with three activity cost pools.

Abigail Corp. uses activity-based costing system with three activity
cost pools. The following information is provided:
Costs: Wages and salaries $ 216,000
Depreciation 108,000
Utilities 115,000

Activity Cost Pools
Assembly setting it up Other
Wages and Salaries 0.58 30% 10%
Depreciation 0.38 45% 20%
Utilities 0.24 40% 30%

 
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