2)

Gable Company uses three activity cost pools. Each pool has a cost driver. Information for Gable Company follows:

Activity Cost Pools	Total Cost of Pool		Cost Driver	Estimated Cost Driver
Machining	$	380,120	Number of machine hours		88,400
Designing costs		86,400	Number of design hours		9,000
Setup costs		74,672	Number of batches		525

Suppose that Gable Company manufactures three products, A, B, and C. Information about these products follows:

	Product A	Product B	Product C
Number of machine hours	34,000	44,000	10,400
Number of design hours	3,600	2,000	3,400
Number of batches	60	180	285

Required: 1. Using activity proportions, determine the amount of overhead assigned to each product.