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	$ 50,600
Machine maintenance	$ 15,600
Cost drivers
Number of material moves	440
Number of machine hours	40,000

Required :
1.	Calculate Bluefields activity rate for each cost pool. (Round your answers to 4 decimal places.) Materials Handling per Material Move Activity Rate( ) Machine Maintenance per Machine Move Activity Rate( )

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	240	200
Number of machine hours	16,900	23,100

Product A Total Overhead Assigned( )

Product B Total Overhead Assigned( )