Channing Corporation makes two products (A1 and B2) that require direct materials, direct labor, and overhead. The following data refer to operations expected for next month.

	A1			B2			Total
Revenue	$	100,000		$	300,000		$	400,000
Direct material		30,000			60,000			90,000
Direct labor		40,000			95,000			135,000
Overhead:
Direct-material related								13,500
Direct-labor related								40,500

Required:

Channing uses a two-stage cost allocation system, It uses direct-material costs to allocate direct-materials related overhead and direct-labor costs to allocate direct-labor related overhead costs.

a. Compute the direct-material related overhead rate for next month.

b. Compute the direct-labor related overhead rate for next month.

c. What is the total overhead allocated to product A1 next month?

d. What is the total overhead allocated to product B2 next month?

a. predetermined rate	??	% of direct materials costs
b. predetermined rate	??	% of direct-labor cost
c. Total Overhead (A1)	??
d. Total Overhead (B2)	??