Gable Company uses three activity cost pools. Each pool has a cost driver. Information for Gable Company follows:

Activity Cost Pools	Total Cost of Pool		Cost Driver	Estimated Cost Driver
Machining	$	454,960	Number of machine hours		96,800
Designing costs		100,000	Number of design hours		10,000
Setup costs		72,720	Number of batches		505

Suppose that Gable Company manufactures three products, A, B, and C. Information about these products follows:

	Product A	Product B	Product C
Number of machine hours	38,000	48,000	10,800
Number of design hours	4,000	2,200	3,800
Number of batches	40	170	295

Required: Using activity rates, determine the amount of overhead assigned to each product. (Round activity rates to 2 decimal places. Round your other intermediate calculations and final answer to the nearest whole dollar amount.)

Product A:

Product B:

Product C: