Bluefield Corporation 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 $2,500$

Number of machine hours $44,000$

Required:

$1.$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 $76$ percent of the labor hours and Product B requires $24$ percent.

$2.$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 requires $17,500$ machine hours and Product B requires $26,500.$