$2.$ TCA Company manufactures spoked and solid bicycle wheels. The company relies on an

activity based costing system. The following information is for the cost pools:

Cost Pool Activity Activity Rate Spoked Solid

Machine set$-$up Set$-$ups $$180\mathrm{.}00200800$

Assembly $/$Polish Labor hours $$4\mathrm{.}0040,00030,000$

Inspection Inspections $$20\mathrm{.}001001,100$

Total production $10,00010,000$

Required: a$)$ Determine the total overhead cost assigned to each product.

b$)$ Determine the overhead cost per unit for each product