1. Cheryls Crystals uses an activity based costing system to price products.

Calculate the cost of tables and chairs for August based on the following information.

Direct Costs	Lamps	Trays
Direct Materials	$200,000	$150,000
Direct Labor	$150,000	$80,000

Shipping $15,000 $10,000

Overhead Costs Assigned to products

Design Costs $ 30,000 Allocated based on number of product designs Engineering Costs $50,000. Allocated based on assembly line set ups. Assembling costs$20,000 based on number of Assemblies

Overhead Costs not assigned to products

Customer relations $25,000

Other $10,000

In August 5,000 lamps and 10,000 Trays were produced. Product Designs: Lamps 5- Trays 3

Assembly line set ups: Lamps 30- Trays 20

Number of Assemblies: Lamps 5- Trays 7