Julio produces two types of calculator, standard and deluxe. The company is currently using a traditional costing system with machine hours as the cost driver but is considering a move to activity-based costing. In preparing for the possible switch, Julio has identified two cost pools: materials handling and setup. The collected data follow:

	Standard Model		Deluxe Model
Number of machine hours	26,600		31,600
Number of material moves	630		930
Number of setups	100		580

Total estimated overhead costs are $406,120, of which $202,800 is assigned to the material handling cost pool and $203,320 is assigned to the setup cost pool. Required: 1. Calculate the overhead assigned to each product using the traditional cost system. 2. Calculate the overhead assigned to each product using ABC.