Answer:
Letze Corporation
Overhead allocation to Batch Set-Up:
Factory supervision = 55% of $460,000 = $253,000
Indirect factory labor = 60% of $220,000     132,000
Total overhead assigned                             $385,000
Explanation:
a) Data and Calculations:
Factory supervision $ 460,000 
Indirect factory labor $ 220,000 
Distribution of Resource Consumption across Activity Cost Pools:
Activity Cost Pools 
                                  Batch Set-Up     Expediting        Other     Total
Factory supervision      55%                    35%                10%      100%
Indirect factory labor    60%                   20%                20%      100%
b) Letze Corporation can use Activity-Based Costing as a system of cost accumulation and allocation based on activity cost pools so that overhead costs are assigned based on the level of activity which each cost pool generates.  It tries to tie costs to the activities that generate them.