Cain Company makes three products in its factory: plastic cups, plastic tablecloths, and plastic bottles. The expected overhead costs for the next fiscal year include the following.

Factory managers salary	$	269,000
Factory utility cost		134,000
Factory supplies		182,900
Total overhead costs	$	585,900

Cain uses machine hours as the cost driver to allocate overhead costs. Budgeted machine hours for the products are as follows:

Cups		570	Hours
Tablecloths		940
Bottles		1,280
Total machine hours		2,790

Required

a.	Allocate the budgeted overhead costs to the products.

Product Allocation Rate x Weight of Base Allocated Cost x Cups X Tablecloths Bottles Total