Hazelnut Corp. manufactures lawn ornaments. It currently has two product lines, the basic and the luxury. Hazelnut has a total of $165,380 in overhead.

The company has identified the following information about its overhead activity cost pools and the two product lines:

Activity Cost Pools	Cost Driver	Cost Assigned to Pool				Quantity/Amount Consumed by Basic	Quantity/Amount Consumed by Luxury
Materials handling	Number of moves		$	3,375		14 moves	61 moves
Quality control	Number of inspections		$	30,705		220 inspections	110 inspections
Machine maintenance	Number of machine hours		$	131,300		5,100 machine hours	5,000 machine hours

Required: 1. Suppose Hazelnut used a traditional costing system with machine hours as the cost driver. Determine the amount of overhead assigned to each product line. (Do not round intermediate calculations and round your final answers to the nearest whole dollar amount.)

Basis Model	?	Overhead Assigned
Luxury Model	?	Overhead Assigned

2. Calculate the activity rates for each cost pool in Hazelnuts ABC system. (Round your answers to the nearest whole dollar.)

	Activity Rates
Materials Handling	?	per Move
Quality Control	?	per Inspection
Machine Maintenance	?	per Machine Hour

3. Calculate the amount of overhead that Hazelnut will assign to the basic line if it uses an ABC system. (Round your intermediate and final answers to the nearest whole dollar.)

Basic Model
Materials Handling	?
Quality Control	?
Machine Maintenance	?
Total Overhead Assigned	$0

4. Determine the amount of overhead Hazelnut will assign to the luxury line if it uses an ABC system. (Round your intermediate and final answers to the nearest whole dollar.)

Luxury Model
Materials Handling	?
Quality Control	?
Machine Maintenance	?
Total Overhead Assigned	$0