Kapoor Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products.

Activity Cost Pools	Activity Rate
Setting up batches	$	86.50		per batch
Assembling products	$	4.63		per assembly hour
Processing customer orders	$	52.16		per customer order

Data concerning two products appear below:

	Product J00A	Product S06U
Number of batches	34	43
Number of assembly hours	105	812
Number of customer orders	17	32

Required:

a.	How much overhead cost would be assigned to Product J00A using the company's activity-based costing system? (Do not round your intermediate calculations. Round your final answer to two decimal places)

Total overhead cost

$

b.	How much overhead cost would be assigned to Product S06U using the company's activity-based costing system? (Do not round your intermediate calculations. Round your final answer to two decimal places)

Total overhead cost

$