Gould Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products: 
Data concerning two products appear below: 
How much overhead cost would be assigned to Product K91B using the activity-based costing system?
Definitions:
Divergent Thinking
A thought process or method used to generate creative ideas by exploring many possible solutions and approaches.
Social Loafing
The tendency of individuals to exert less effort when working in a group compared to when they work alone.
Production Blocking
A process loss in brainstorming sessions where individuals have to wait their turn to contribute ideas, potentially forgetting or discarding them in the meantime.
Conformity
The act of matching attitudes, beliefs, and behaviors to group norms, policies, or societal expectations.
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