Family Supermarkets has decided to increase the size of its Lansing store. It wants information about the profitability of its individual product lines: meats, fresh produce, and packaged food. The following data is for the year 2014 for each product line:

	Meats	Fresh Produce	Packaged Foods
Revenue	$800,000	$815,000	$480,000
Cost of goods sold	$600,000	$575,000	$360,000
purchase orders	252	320	120
hours of stocking shelves	217	2,038	1,143
items sold	308,000	454,000	130,000

The Company also provides the following information for 2014 for its three support activities:

Support Activity	Budgeted Cost	Cost Driver
Ordering	$104,000	purchase orders
Shelf stocking	$79,000	hours of stocking shelves
Customer support	$150,000	items sold

REQUIRED [ROUND ALL OVERHEAD RATES TO THREE DECIMAL PLACES AND ALL ALLOCATIONS TO THE NEAREST DOLLAR.] Part A (5 tries; 5 points) Family Supermarkets currently uses a single-driver system to allocate period costs to its product lines. The single driver that is used is the Cost of Goods Sold for each product line. Using this system, compute the allocation to Meats.

Part B (5 tries; 5 points) If Family Supermarkets instead used an activity-based costing system to allocate period costs, with the cost pools and cost drivers listed in the tables above, how much would be allocated to Fresh Produce?