A company is considering using the activity-based costing. The following information is provided for the production of 2 product lines:

Activity Cost Allocation base

Set up 105,000 Number of set-ups

Machine maintenance 60,000 Machine hours

Total Indirect costs 165,000

Product A Product B Total

Direct labor hour 7,000 5,000 12,000

Number of set-ups 30 170 200

Number of machine hours 1,600 2,400 4,000

The company plans to make 375 units of A, and 250 units of B. Compute the manufacturing overhead for both, using the ABC method