Vandalay Industries manufactures two products: toasters and blenders. The annual production and sales of toasters is 2,200 units, while 1,500 units of blenders are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Toasters require 1.25 direct labor hours per unit, while blenders require 1 direct labor hours per unit. The total estimated overhead for the period is $149,115. The company is looking at the possibility of changing to an activity-based costing system for its products. If the company used an activity-based costing system, it would have the following three activity cost pools: 
The overhead cost per blender using an activity-based costing system would be closest to
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Munich Accord
The agreement reached in 1938 among Germany, Great Britain, France, and Italy that allowed Nazi Germany to annex part of Czechoslovakia in a failed attempt to prevent World War II.
1932 Presidential Election
The United States presidential election in which Democrat Franklin D. Roosevelt won a landslide victory over incumbent Republican President Herbert Hoover amid the Great Depression.
Personalities
Refers to the unique set of characteristics, traits, and behaviors that make up an individual's distinctive character.
Outcome
The result or consequence of an action, decision, or situation.
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