1. The first-stage allocation is shown below:
Distribution of Resource Consumption
Across Activity Cost Pools
Volume Order
Related Customer
Support Other Totals
Wages and salaries ... 40% 30% 20% 10% 100%
Other overhead costs ... 30% 10% 20% 40% 100%
Volume
related Order
Support Other Totals
Wages and salaries ... $120,000 $ 90,000 $60,000 $30,000 $300,000
Other overhead costs .. 30,000 10,000 20,000 40,000 100,000
Total overhead cost... $150,000 $100,000 $80,000 $70,000 $400,000
Example: 40% × $300,000 = $120,000
Other entries in the table are determined in a similar manner.
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