Ayayai Industries manufactures dining chairs and tables. The following information is available regarding the two products and their estimated use of cost drivers:

		Dining Chairs		Tables		Estimated Cost
Machine setups		315		715		$ 50,470
Inspections		365		585		$ 74,100
Labor hours		2,600		2,400

Ayayai is considering switching from one overhead rate based on labor hours to ABC. Perform the following analyses for these two components of overhead:

(a)

Compute total machine setups and inspection costs assigned to each product, using a single overhead rate. (Round overhead rate value to 3 decimal places, e.g. 52.711 and final answers to 0 decimal places, e.g. 5,275.)

		Total Costs
Dining chairs		$ enter a dollar amount rounded to 0 decimal places
Tables		$ enter a dollar amount rounded to 0 decimal places