Hails Corporation manufactures two products: Product Q21F and Product H44W. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products Q21F and H44W. 
Definitions:
Labor Rate Variance
A measure used in managerial accounting to assess the difference between the actual wage rates paid to workers and the expected standard wage rates for a period.
Standard Direct Labor
The expected amount of labor time and cost necessary to produce one unit of product under normal conditions.
Power Cost
The expense incurred by a company for the electricity used in its operations.
Automotive Engines
The specific units within vehicles that convert fuel into mechanical power, allowing the vehicle to move.
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