5.X Company makes two products, A and B, and uses an activity-based costing overhead allocation system, with three cost pools and three cost drivers. Budgeted costs and driver information for 2015 were as follows:

	Cost Pool 1	Cost Pool 2	Cost Pool 3
Budgeted costs	$111,000	$52,000	$33,000
Cost Drivers
Product A	79,400	64,500	74,600
Product B	69,100	50,100	50,000

5. What was the allocation to Product A? [round overhead rates to the nearest cent].

6. X Company manufactures a single product and estimates total manufacturing costs each month. The accountant provides the following information about its manufacturing process:

Direct material quantity		1.6 pounds per unit of finished product
Direct material price		$20.80 per pound
Direct labor time		1.3 hours per unit of finished product
Direct labor wage rate		$12.80 per hour

6.The monthly overhead cost function is $3,500+$1.85X, where X is the number of units produced. If X Company expects to produce 1,100 units in March, what are estimated total manufacturing costs for for March?

7.X Company wants to estimate overhead costs in March, when production is expected to be 1,500 units. It used account analysis with the January cost information below to determine the parameters of the cost function. January production was 1,000 units.

	Total	Total Variable
Utilities	$40,900	$40,900
Maintenance	66,000	23,760
Supervision	21,000	0

7.What is X Company's estimate of total overhead costs in March [round intermediate unit costs to the nearest cent]?

8.X Company has the following data from 2014 and 2015:

	2014	2015
Total costs	$282,000	$418,500
Units produced	34,000	55,000

8. Expected production in 2016 is 43,500 units. Using the high-low method with the 2014 and 2015 data to determine the parameters of the cost function, what are estimated total costs in 2016 [round intermediate unit costs to the nearest cent]?