La Provence Furniture Ltd. produces custom-made furniture for clients. The company has identified the following cost pools and cost drivers:

Cost Pools:

1. Material handling
2. Machine setup
3. Quality control

Cost Drivers:

1. Number of material requisitions
2. Number of machine setups
3. Number of quality inspections

Allocate the overhead costs to two products, Chairs and Tables, based on the following activity data:

• Chairs: 200 material requisitions, 40 machine setups, 100 quality inspections
• Tables: 150 material requisitions, 30 machine setups, 80 quality inspections