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	$	170,000		$	510,000		$	680,000
Direct material		65,000			130,000			195,000
Direct labor		54,000			128,250			182,250
Overhead:
Direct-material related								42,900
Direct-labor related								40,095

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?