Grass Inc. identified the following overhead activities, their respective costs, and their cost drivers to produce the three types of lawn mowerss

		Type of Mowers
Activity (Cost)	Cost Driver	Deluxe		Moderate		Economy
Machine maintenance ($545,600)	Number of machine hours	220		780		1,200
Setups ($416,000)	Number of setups	29		13		6
Quality control ($203,322)	Number of inspections	15		34		45
Rent ($408,100)	Number of square feet	420		180		110

The company produced the following number of lawn mowers during the prior year.

Deluxe	Moderate	Economy
500	1,440	1,970

1. Grass Inc. currently allocates all overhead costs based on machine hours. Determine the overhead cost per mower for the deluxe type. (choose the closest number).

2. Determine the overhead cost for one unit of economy mower, assuming that Grass Inc. uses an activity-based costing system. (choose the closest number)