Garhart Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products.

Activity Cost Pools	Activity Rate
Setting up batches	$	88.50		per batch
Assembling products	$	7.13		per assembly hour
Processing customer orders	$	54.66		per customer order

Data concerning two products appear below:

	Product R57J	Product W17B
Number of batches	35	46
Number of assembly hours	106	821
Number of customer orders	18	30

Required:

a.	How much overhead cost would be assigned to Product R57J using the company's activity-based costing system? (Do not round your intermediate calculations. Round your final answer to two decimal places)

b.	How much overhead cost would be assigned to Product W17B using the company's activity-based costing system? (Do not round your intermediate calculations. Round your final answer to two

2,

Dace Company manufactures two products, Product F and Product G. The company expects to produce and sell 1,800 units of Product F and 5,000 units of Product G during the current year. The company uses activity-based costing to compute unit product costs for external reports. Data relating to the company's three activity cost pools are given below for the current year:

Activity Cost Pool	Estimated Overhead Costs				Expected Activity
					Product F	Product G	Total
Machine setups		$	18,200		156	104	260
Purchase orders		$	69,920		644	1,196	1,840
General factory		$	38,400		1,330	1,230	2,560

Required:

Determine the overhead cost per unit for each product using the activity-based costing approach. (Do not round your intermediate calculations. Round your final answers to 2 decimal places.)