1. A company uses activity-based costing to determine the costs of its three products: A, B, and C. The budgeted cost and activity for each of the company's three activity cost pools are shown in the following table:

				Budgeted Activity
Activity Cost Pool	Budgeted Cost			Product A			Product B			Product C
Activity 1	$	89,000			7,900			10,900			21,900
Activity 2	$	64,000			8,900			16,900			9,900
Activity 3	$	120,000			4,400			2,900			3,525

How much overhead will be assigned to Product B using activity-based costing?

2. Angle Max Industries produces a product which goes through two operations, Assembly and Finishing, before it is ready to be shipped. Next years expected costs and activities are shown below.

	Assembly			Finishing
Direct labor hours		290,000	DLH		159,000	DLH
Machine hours		490,000	MH		144,550	MH
Overhead costs	$	490,000		$	779,100

(LO 3) Assume that the Assembly Department allocates overhead based on machine hours, and the Finishing Department allocates overhead based on direct labor hours. How much total overhead will be assigned to a product that requires 1 direct labor hour and 4.4 machine hours in the Assembly Department, and 5.0 direct labor hours and 0.6 machine hours in the Finishing Department?