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	26,400		31,400
Number of material moves	620		920
Number of setups	70		570

Total estimated overhead costs are $358,840, of which $169,400 is assigned to the material handling cost pool and $189,440 is assigned to the setup cost pool.

1. Calculate the overhead assigned to each product using the traditional cost system. (Round the overhead rate to four decimal places.)

	Overhead Assigned
Standard model
Delux model

2. Calculate the overhead assigned to each product using ABC. (Round the overhead rate to four decimal places.)

	Overhead Assigned
Standard Model
Delux Model