## [answered] 1\1LLJ UU111PU11J DL11D 1111\— LU11LLL1U1L DLLlLLlLD Ll11u

1\1LLJ UU111PU11J DL11D 1111\? LU11LLL1U1L DLLlLLlLD Ll11u 11LlD 1111P1L111L11LLU uLL1V1LJ_UuDLu LUDL1115- UUDLD 111 the shipping department have been divided into three cost pools. The first cost pool contains costs that are related to packaging and shipping and Rand has determined that the number of boxes shipped is an appropriate cost driver for these costs. The second cost pool is made up of costs related to the final inspection of each item before it is shipped and the cost driver for this pool is the number of individual items that are inspected and shipped. The final cost pool is used for general operations and supervision of the department and the cost driver is the number of shipments. Information about the department is summarized below: Cost Pool Total Costs Cost Driver ALI?? Act1v1t? Packaging and shipping \$169,500 Number of boxes shipped 22,400 boxes Final inspection \$199,700 Nilmber Of mdmdual ?ems 96,100 items shipped General operations and \$83,600 Number of orders 9,400 orders superv151on During the period, the Far East sales office generated 690 orders for a total of 6,160 items. These orders were shipped in 1,303 boxes. What amount of shipping department costs should be
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