B. Compute the amounts in the five cost pools and the rate per driver unit for each cost pool.
the number of transactions per product
line (= components × number of transactions).
Pool 6: Facility level costs: You decide not to allocate these costs to
individual product lines at all,
reasoning that these costs are not controllable at the product level.
Rate for facility level costs 1/3 to each product (pool 6) =