During the year 100,000 parts were handled 80,000 for regular stroller and 20,000 for jogging strollers 20,000 firmness tests were conducted 13,000 for regular stroller and 7,000 for jogging and 10,000 customer calls were answered 6,500 for regular and 3,500 for jogging. 

Required 

On the basis of an activity-based approach determine the total amount of overhead that should be assigned to regular and jogging strollers.