2)

2)

Lakeside Inc. manufactures four lines of remote control boats and uses activity-based costing to calculate product cost.

Activity Cost Pool	Estimated Total Cost		Estimated Cost Driver
Machining	$	332,000	13,400	machine hours
Setup		71,000	450	batches
Quality control		94,000	790	inspections

Suppose the Speedy boat requires 2,000 machine hours, 90 batches, and 320 inspections. Using the activity rates, determine the amount of overhead assigned to the Speedy product line. (Round intermediate calculations to 2 decimal places and your final answers to the nearest dollar amount.)

Cost Pool	Allocate Overhead
Machining
Setup Costs
QUALITY CONTROL
Total Overhead