Apply the activity rates to compute the manufacturing overhead assigned to each product.

$\backslash$table$[[$Activity Cost Pool,$\backslash$table$[[$Activity$],[$Rate$]],$Activity,Assigned Cost$],[$Desktop$,$Laptop,Desktop,Laptop$],[\backslash$table$[[$Engineering and$],[$designing$]],100,\backslash$table$[[5,000],[$Design hours$]],\backslash$table$[[5,000],[$Design$],[$hours$]],500,000,500,000],[$Machine setup,$2000,\backslash$table$[[20],[$Setups$]],\backslash$table$[[30],[$Setups$]],40,000,60,000],[$Assembling$,20,\backslash$table$[[2,000],[$Direct labor$],[$hours$]],\backslash$table$[[6,000],[$Direct$],[$labor hours$]],40,000,120,000],[\backslash$table$[[$Quality inspection$],[$and testing$]],67\mathrm{.}5,\backslash$table$[[2,500],[$Inspection$],[$hours$]],\backslash$table$[[5,500],[$Inspection$],[$hours$]],168,+50,371,250],[$Total manufacturing overhead,$748,750,1,051,250$