Intel Corporation manufactures computer hardware. The following information is available:

• Product A:
  • Direct Materials: $100 per unit
  • Direct Labor: $50 per unit
  • Overhead: $200,000 total
• Product B:
  • Direct Materials: $150 per unit
  • Direct Labor: $75 per unit
  • Overhead: $300,000 total

Allocate overhead costs to each product using activity-based costing for Intel Corporation based on the following cost drivers:

• Product A: Machine Hours (1000 hours)
• Product B: Number of setups (20 setups)