Activity-Based Costing (ABC) Allocation: Allocate overhead costs to products using the activity-based costing method, with the following activity rates:

• Setup Costs: $50 per setup
• Quality Control Costs: $20 per inspection
• Machine Usage Costs: $30 per machine hour
• Product A: 100 setups, 500 inspections, 2,000 machine hours
• Product B: 50 setups, 200 inspections, 1,000 machine hours