Sparks Company produces and distributes two types of garden sculptures, Plain and Fancy. Budgeted cost and activity for each of its three activity cost pools are shown below. The company plans to produce and sell 64,000 plain units and 49,150 fancy units. 
a. Compute the approximate overhead cost per unit of Plain under activity-based costing.
b. Compute the approximate overhead cost per unit of Fancy under activity-based costing.
Definitions:
Cattell-Horn-Carroll Model
A psychological theory that attempts to describe human intelligence and cognitive abilities through a hierarchical structure of factors.
Factor Analysis
A method of demonstrating construct validity by statistically examining the relationship between subscales and the larger construct. It is frequently used in multiple aptitude tests to help developers determine the purity of subtests.
Multiple Abilities
The concept that intelligence is not a single factor but a collection of various cognitive skills and talents.
Cattell-Horn-Carroll
A comprehensive framework of human cognitive abilities that combines the theories of Raymond Cattell, John L. Horn, and Carroll, offering a detailed description of the structure of intelligence.
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