A company uses activity-based costing to determine the costs of its three products: A, B, and C. The budgeted cost and activity for each of the company's three activity cost pools are shown in the following table:

				Budgeted Activity
Activity Cost Pool	Budgeted Cost			Product A			Product B			Product C
Activity 1	$	75,000			6,500			9,500			20,500
Activity 2	$	50,000			7,500			15,500			8,500
Activity 3	$	92,000			3,000			1,500			2,125

How much overhead will be assigned to Product B using activity-based costing?

Multiple Choice

$64,953.91

$66,263.55

$75,000.00

$85,124.79

$217,000.00

During its most recent fiscal year, Dover, Inc. had total sales of $3,060,000. Contribution margin amounted to $1,430,000 and pretax income was $295,000. What amount should have been reported as fixed costs in the company's contribution margin income statement for the year in question?

Multiple Choice

$1,630,000.

$1,335,000.

$2,765,000.

$1,135,000.

$1,725,000.