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

Total overhead $71,400

Cost drivers

# of labor hours 1,600

# of machine hours 42,000

• 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 76 percent of the labor hours and Product B requires 24 percent. (Round your final answer to nearest whole dollar amount.)

• 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 16,100 machine hours and Product B consumes 25,900. (Round intermediate calculations to 2 decimal places and your final answers to the nearest whole dollar amount.)