Manufacturing Overhead Costs
Engineering $125,000 (engineering changes)
Quality control $375,000 (# of units produced)
Manufacturing support $310,000 (# of setups)
Total Overhead $810,000

Allocation Bases
Dicer
Engineering changes 2
# of units produced 26,000
# of setups 28

Slicer
Engineering changes 7
# of units produced 16,000
# of setups 77

CutsALL
Engineering changes 6
# of units produced 12,000
# of setups 65