A company has two products: A and B. It uses activity-based costing and has prepared the following analysis showing budgeted costs and activities. Use this information to compute (a) the companys overhead rates for each of the three activities and (b) the total amount of overhead allocated to Product A. Show your work.

Activity Cost Pool	Budgeted Overhead Cost	Budgeted Activity
		Product A	Product B	Total
Activity 1-machine set up	$160,000	400 batches	1,600 batches	2,000 batches
Activity2-grinding	$110,000	2,000 Machine hours	1,000 Machine hours	3,000 Machine hours
Activity 3-polishing	$180,000	1,200 Direct labor hours	10,800 Direct labor hours	12,000 Direct labor hours
Total budgeted overhead	$450,000