Isadore's Implements, Inc., manufactures pens and mechanical pencils often used for gifts. Overhead costs are currently allocated using direct labor-hours, but the controller has recommended an activity-based costing system using the following data:

					Cost Driver Volume
Activity	Cost Driver	Cost			Pencils	Pens
Setting up	Number of setups	$	80,000		20	30
Inspecting	Number of parts		24,000		4	6
Packing and shipping	Number of boxes shipped		48,000		45,000	75,000
Total overhead		$	152,000

Required:
(a)	Compute the amount of overhead to be allocated to each product under activity-based costing. (Do not round your intermediate calculations. Omit the "$" sign in your response.)

	Overhead
Pencils	$
Pens	$