Activity Cost Pools Estimated Overhead

Purchasing ₱ 240,000
Processing (weighing and mixing, grinding, thinning and drying, straining) 1,400,000
Packaging (quarts, gallons, and 5-gallons) 580,000
Testing 240,000
Storage and inventory control 180,000
Washing and cleaning equipment 560,000
Total ₱ 3,200,000.0