activity based costing

[Question] Anderson LTD has the following costs estimated for the period ending 31 Dec 2015: Costs Pool: Material receipt and inspection cost:----$15,600 Power cost:------------------------------------$19,500 Material Handling cost:---------------------$13,650 Other costs:------------------------------------$15,250 Total:---------------------------------------------$64,000 Cost Drivers: Material receipt & inspection = Number of Units per batch Process power-------------------= Number of Power Drill Operations Material handling----------------= Number of Units Other cost-------------------------= Labour hours per hour The following budgeted information has been obtained: ————————————Product X—-Product Y—-Product Z Production Quantity————2000———–1500———-800 Batches of material————–10—————-5————16 Direct material per unit———$5—————$3————$6 Direct labor in minutes——–24—————40————-9 No. of Power drill per unit—— 6—————–3————-2 [Answer] Overhead Absorption rate: 1) Material receipt & inspection: Cost driver is the number of units per batch so we need to divide production units by batches. [ OAR = ($15,600 / 550 batches) = $28.36 per batch ] 2) Process power: Cost driver is the number of power drill operations so we need to add up all the number of powers. [ OAR = ($19,500 / 11 drills per unit) = $1773 per unit ] 3) Material handling: Cost driver is the number of units so we need to add up all of the units. [ OAR = ($13,650 / 4300 units) = $3.17 per unit ] 4) Other costs: Cost driver is labor hours so we need to add up all of the labor hours. [ OAR = ($15,250 / 1920 hours) = $7.94 per unit ] Absorb Overhead to Product X: 1) Material receipt & inspection to Product X: ($28.36 x 200 batch) = $5672 2) Process power to Product X: ($1773 x 6 drills) = $10638 3) Material handling to Product X: ($3.17 x 2000 units) = $6349 4) Other cost to Product X: ($7.94 x 800 hours) = $6352 Total cost absorbed to Product X = $29011 Overhead cost per units = $29011 / 2000 = $14.505 Is that all correct sir?