Fellar Corp. has identified the following information:

Activity cost pools
Materials handling	$29,400
Machine maintenance	32,680
Cost drivers
Number of material moves	700
Number of machine hours	76,000

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	190
Number of machine hours	41,400	34,600

Calculate the activity rate for each cost pool. (Round your answers to 2 decimal places. Activity Rate Material Handling Machine Maintenance per Material Move per Machine Hour Determine the amount of overhead assigned to Fellar's 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.) Number of material moves Number of machine hours Product A 510 41,400 Product B 190 34,600 Show less Total Overhead Assigned Product A Product B Using activity proportions, determine the amount of overhead assigned to Fellar's products. (Do not round your intermediate calculations. Round final answers to the nearest whole dollar amount.) Total Overhead Assigned Product A Product B