Bluefield Corp. has two product lines, A and B. Bluefield has identified the following information about its overhead and potential cost drivers:

Total overhead	$73,920
Cost drivers
Number of labor hours	2,300
Number of machine hours	44,000

Required: 1. Suppose Bluefield Corp. uses a traditional costing system with number of labor hours as the cost driver. Determine the amount of overhead assigned to each product line if Product A requires 65 percent of the labor hours and Product B requires 35 percent. (Round your final answer to nearest whole dollar amount.)

2. Suppose Bluefield uses a traditional costing system with machine hours as the cost driver. Determine the amount of overhead assigned to each product line if Product A consumes 16,300 machine hours and Product B consumes 27,700. (Round intermediate calculations to 2 decimal places and your final answers to the nearest whole dollar amount.)