Bluefield has decided to use an ABC costing system and has identified the following detailed information about its cost pools and cost drivers:

Activity cost pools
Materials handling	$48,300
Machine maintenance	$16,720
Cost drivers
Number of material moves	420
Number of machine hours	44,000

Required: 1. Calculate Bluefields activity rate for each cost pool. 2. Determine the amount of overhead assigned to Bluefields products if each has the following activity demands:

	Product A	Product B
Number of material moves	210	210
Number of machine hours	16,500	27,500

1. Calculate Bluefields activity rate for each cost pool. (Round your final answer for per material moves to nearest dollar amount and per machine hour to 4 decimal places.)

	Activity Rate
Materials Handling		per Material Move
Machine Maintenance		per Machine Hour

2. Determine the amount of overhead assigned to Bluefields products if each has the following activity demands: (Round intermediate calculations to 4 decimal places and your final answers to 2 decimal places.)

	Product A	Product B
Number of material moves	210	210
Number of machine hours	16,500	27,500

	Total Overhead Assigned
Product A
Product B