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	$	274,000
Factory utility cost		131,000
Factory supplies		288,900
Total overhead costs	$	693,900

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

Cups		520	Hours
Tablecloths		820
Bottles		1,230
Total machine hours		2,570

Required

a.	Allocate the budgeted overhead costs to the products.