Tent Master produces two lines of tents sold to outdoor
enthusiasts. The tents are cut to specifications in department A.
In department B the tents are sewn and folded. The activities,
costs, and drivers associated with these two manufacturing
processes and the company’s production support activities
follow.
Process
Activity
Overhead cost
Driver
Quantity
Department A
Pattern alignment
$
117,000
Batches
1,000
Cutting
60,280
Machine hours
13,700
Moving product
150,000
Moves
3,000
$
327,280
Department B
Sewing
$
425,600
Direct labor...