H&Y Company uses four activity pools to apply overhead to its products. Each activity has a cost driver used to allocate the overhead costs to the product. The activities and related overhead costs are as follows:

Activity		Total Costs				Volume of Cost Driver
Material handling			$ 409,400				102,350	parts
Purchase orders			226,860				38	orders
Set-up hours			332,880				152	hours
Machining			495,800				3,350	machine hours
Total costs			$1,464,940

The above activities are used by the two different products as follows:

		PC-21				WX-34
Material handling			76,400	parts			25,950	parts
Purchase orders			21				17
Set-up hours			108	hours			44	hours
Number of machine hours			2,120	machine hours			1,230	machine hours

Calculate how much of the material handling cost will be allocated to PC-21.

Material handling cost allocated to PC-21

$

Determine the ABC allocation rate for purchase orders.

Activity-based allocation rate

$

per order

Calculate how much of the set-up costs will be allocated to WX-34.

Set-up costs allocated to WX-34

$

Calculate how much of the total activity costs will be allocated to PC-21.

Total activity costs allocated to PC-21

$