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

Total overhead $ $84,500$

Cost drivers

Number of labor hours $2,300$

Number of machine hours $50,000$

Required:

Suppose Bluefield Corporation 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 $69$ percent of the labor hours and Product B requires $31$ percent.

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 requires $17,200$ machine hours and Product B requires $32,800.$