Reference no: EM13518339

Goldbard Company, a wholesale distributor, uses activity-based costing for its overhead costs. The company has provided the following data concerning its annual overhead costs and its activity based costing system:

Overhead costs:
Wages and salaries	$540,000
Nonwage expenses	220,000
Total	$760,000

Distribution of resource consumption:

Activity Cost Pools	Installing Floor	Job Supports	Other	Total
Wages and salaries	55%	35%	10%	100%
Nonwage expenses	15%	65%	20%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization sustaining costs.

The amount of activity for the year is as follows:

Activity Cost Pool	Annual Activity
Filling orders	3,000 orders
Product support	30 products
Other	Not applicable

Required:

Compute the activity rates (i.e., cost per unit of activity) for the Filling Orders and Product Support activity cost pools by filling in the table below:

	Filling	Product
	Orders	Support
Wages and salaries
Nonwage expenses
Total