Fellar Corp. has identified the following information:

Activity cost pools
Materials handling	$40,480
Machine maintenance	22,910
Cost drivers
Number of material moves	880
Number of machine hours	79,000

Required: 1. Calculate the activity rate for each cost pool. 2. Determine the amount of overhead assigned to Fellars products if they have the following activity demands:

	Product A	Product B
Number of material moves	510	370
Number of machine hours	42,500	36,500

Determine the amount of overhead assigned to Fellars products if they have the following activity demands: (Round your intermediate calculations to 2 decimal places and final answers to the nearest whole dollar amount.)

	Product A	Product B
Number of material moves	510	370
Number of machine hours	42,500	36,500

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	Total Overhead Assigned
Product A
Product B

Using activity proportions, determine the amount of overhead assigned to Fellars products. (Do not round your intermediate calculations. Round final answers to the nearest whole dollar amount.)

	Total Overhead Assigned
Product A
Product B