Horgen Corporation manufactures two products: Product M68B and Product H27T. The company is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products M68B and H27T. Activity Cost Pool Activity Measure Total Cost Total Activity Machining Machine-hours $299,000 13,000 MHs Machine setups Number of setups $240,000 400 setups Product design Number of products $80,000 2 products Order size Direct labor-hours $290,000 10,000 DLHS Product M68B Product H271 Activity Measure Machine hours 6,000 7,000 Number of setups 250 150 Number of products Machine setups Number of setups $240,000 400 setups Product design Number of products $80,000 2 products Order size Direct labor-hours $290,000 10,000 DLHs Product M68B Product H27T Activity Measure Machine-hours 6,000 7,000 Number of setups 250 150 Number of products 1 1 Direct labor hours 4,000 6,000 1) Using the ABC system, how much total manufacturing overhead cost would be ossigned to Product M68B? 1] Using the ABC system, how much total manufacturing overhead cost would be assigned to Product H271