1. (2.5 points) Total manufacturing indirect maintenance costs are $100, and total indirect set-up costs are $200. You produced and sold 10 units of product A and 6 units of product B. Product A uses 2 direct labor dollars per unit and 5 machine hours per unit, and product B uses 5 direct labor dollars per unit and 3 machine hours per unit. You allocate manufacturing maintenance costs based on direct labor dollars, and set-up costs based on the number of units.

What are the total indirect costs allocated to product A?