Crane Corporation manufactures safeslarge mobile safes and large walk-in stationary bank safes. As part of its annual budgeting process, Crane is analyzing the profitability of its two products. Part of this analysis involves estimating the amount of overhead to be assigned to each product line. The information shown below relates to overhead.

		Mobile Safes			Walk-In Safes
Units planned for production		240			50
Material moves per product line		450			280
Purchase orders per product line		450			50
Direct labour hours per product line		1,000			1,700

(a)

The total estimated manufacturing overhead was $ 291,600. Under traditional costing (which assigns overhead on the basis of direct labour hours), what amount of manufacturing overhead costs are assigned to:

		1. One mobile safe		2. One walk-in safe
Manufacturing overhead		$ enter a dollar amount each		$ enter a dollar amount each