A company produces two products, Product A, which sells for $266 per unit, and Product B, which sells for $406 per unit, using three activities: Design, which uses engineering hours as the cost driver; Machining, which uses machine hours as the cost driver; and Inspection, which uses the number of batches as the cost driver. The cost of each activity and usage of the cost drivers are as follows:

Activity Pool (Driver)	Cost of Pool	Usage by Product A	Usage by Product B
Design (engineering hours)	$ 147,000	75	175
Machining (machine hours)	900,000	2,496	2,704
Inspection (batches)	77,000	55	25

The company manufactures 9,900 units of Product A and 7,800 units of Product B per month. Each unit of Product A uses $95 of direct materials and $37 of direct labor, while each unit of Product B uses $137 of direct materials and $69 of direct labor.

Required:

1. Calculate the Design activity proportions for Products A and B.
2. Calculate the Machining activity proportions for Products A and B.
3. Calculate the Inspection activity proportions for Products A and B.
4. Determine the indirect costs assigned to Product A.
5. Determine the indirect costs assigned to Product B.