AlSaleh has assigned overhead on a plantwide basis to its two products $($Tables and Chairs$)$ using direct labor hours which are estimated to be $400,000$ for the current year. The company has decided to experiment with activity$-$based costing and has created two activity cost pools and related activity cost drivers. These two cost pools are Ordering and receiving $($cost driver is Purchase orders$)$ and machine setup $($cost driver is number of setups$).$ Overhead allocated to the ordering and receiving cost pool is $$500,000,$ and $$300,000$ is allocated to the machine setup cost pool. Additional information related to these pools is as follows:

$\backslash$table$[[$Cost Drivers,Tables,Chairs$],[$Purchase orders,$100,000,100,000],[$number of setups,$50,000,30,000]]$

a$.$ Determine the amount of overhead assigned to the table product line and the chairs product line using activity$-$based costing.

b$.$ What amount of overhead would be assigned to the tables and chairs product lines using the traditional approach, assuming direct labor hours were incurred as follow:

$60\%$ for the tables and $40\%$ for the chairs.