Howell Corporation's activity-based costing system has three activity cost pools--Machining, Setting Up, and Other. The company's overhead costs, which consist of equipment depreciation and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources.

Equipment depreciation (total)	$ 27,200
Indirect labor (total)	$ 7,840

Distribution of Resource Consumption Across Activity Cost Pools

	Machining	Setting Up	Other
Equipment depreciation	0.40	0.30	0.30
Indirect labor	0.40	0.30	0.30

Costs in the Machining cost pool are assigned to products based on machine-hours (MHs) and costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products.

	MHs	Batches
Product S4	13,200	400
Product C0	7,000	1,200
Total	20,200	1,600

Additional data concerning the company's products appears below:

	Product S4	Product C0
Sales (total)	$ 81,400	$ 81,500
Direct materials (total)	$ 27,000	$ 28,400
Direct labor (total)	$ 37,100	$ 32,600

Required:

\begin{tabular}{|l|c|c|c|c|} \hline \multirow{2}{*}{} & \multicolumn{3}{|c|}{ Activity Cost Pools } & \multirow{2}{*}{ Total } \\ \cline { 2 - 5 } & Machining & Setting Up & Other & Tot \\ \hline Equipment depreciation & & & & \\ \hline Indirect labor & & & & \\ \hline Total & & & & \\ \hline \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline Activity Cost Pools & \multicolumn{2}{|c|}{ Activity Rate } \\ \hline Machining & & per MH \\ \hline Setting up & & per batch \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline & AmountofOverheadCost \\ \hline Product S4 & \\ \hline Product C0 & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline & Product Margin \\ \hline Product S4 & \\ \hline Product C0 & \\ \hline \end{tabular}