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Answer (D) is correct . ABC assigns overhead costs on the basis of multiple cost drivers instead of only one driver. Using the three cost drivers in the question produces the ? following calculation: Number of types of materials (12 ¡Á $12) $ ? 144 Number of units (17,500 ¡Á $.14) 2,450 Number of orders (30 ¡Á $77) 2,310 Total $4,904 Under the old method of allocation based on direct labor, the allocated amount would have been 4,500 ($30,000 ¡Á 15%), or $404 lower than under ABC.
Answer (A) is incorrect because The amount of $150 per order equals $4,500 divided by 30 orders.
Answer (B) is incorrect because ABC yields an allocation $404 higher than the traditional system.
Answer (C) is incorrect because The quality control cost under the traditional system is $4,500.