Channing Corporation manufactures two products (A1 and B2) that require direct materials, direct labor, and overhead. The following data refers to the operations planned for the next month.

	A1			B2			Total
Revenue	ps	100,000		ps	300.000		ps	400.000
direct material		30,000			60.000			90.000
Direct labour		40.000			95,000			135.000
General expenses:
Related to direct material								13,500
Related to direct labor								40.500

Required:

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

to. Calculate the rate of overhead costs related to direct materials for the next month.

b. Calculate the rate of overhead costs related to direct labor for the next month.

C. What is the total overhead cost assigned to product A1 next month?

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

to. default rate	??	% of direct material costs
b. default rate	??	% of direct labor cost
C. Total overhead (A1)	??
d. Total overhead (B2)	??