For its inspecting cost pool Noah Company expected overhead

For its inspecting cost pool, Noah Company expected overhead cost of $66,639 and 2,478 inspections. The actual overhead cost for that cost pool was $57,171 for 1,792 inspections. The total cost that would be assigned to the inspecting cost pool to products is

Solution

the total cost that would be assigned to the inspecting cost pool to products is:

([66,639/2478] X 1792) = $48,190.92.