Answer the following two questions using the information below:

Happy Valley Land and Snow Company provides the following ABC costing information:

ActivitiesTotal CostsActivity-cost drivers

Labor hours$320,0008,000 hours

Gas$36,0006,000 gallons

Invoices$40,0002,500 invoices

Total costs$396,000

The above activities used by their three departments are:

Lawn DepartmentBush DepartmentPlowing Department

Labor costs2,500 hours1,200 hours4,300 hours

Gas costs1,500 gallons800 gallons3,700 gallons

Invoices1,600 invoices400 invoices500 invoices

How much of thelabor costswill be assigned to theLawn Department?(Use "$" and "," (commas) in your answers)

How much of thetotal overhead costswill be assigned to the Lawn Department?