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Larner Corporation manufactures two types of light fixtures for industrial use, the J78 and the W52. The companys ABC system contains the following six activity

Larner Corporation manufactures two types of light fixtures for industrial use, the J78 and the W52. The companys ABC system contains the following six activity cost pools and activity rates:

Activity Cost Pool Activity Rates
Supporting direct labour $ 14.00 per direct labour-hour
Machine processing $ 6.00 per machine-hour
Machine setups $ 80.00 per setup
Production orders $ 60.00 per order
Shipments $ 40.00 per shipment
Product-sustaining $ 400.00 per product

Activity data have been supplied for the following products:

Total Expected Activity
J78 W52
Direct labour-hours 100 40
Machine-hours 20 30
Machine setups 3 1
Production orders 2 1
Shipments 5 1
Product-sustaining 1 1

Required:

Determine the total overhead cost that would be assigned to each of the products listed above in the activity-based costing system.

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