A company has three products and three main departments that consume resources: Design, production and quality assurance. The following information was collected for the three departments:

			Use of Cost Driver by Product
Department	Cost Driver	Variable Manufacturing Overhead	Product A	Product B	Product C
Design	Consultant Hours	$54,000	20	15	5
Production	Machine Hours	$183,000	425	400	375
Quality Assurance	Tests	$75,000	30	8	2
Total		$312,000

Compute the manufacturing overhead allocated to each product for the year using the simple costing system using machine hours as the allocation base.

Compute the manufacturing overhead allocated to each produce for the year using the department-based manufacturing overhead rates.