Martin Manufacturing Corp. manufactures two products: X and Y. The total indirect manufacturing overhead resource costs of $100,350 have been assigned to four activity cost pools that use the following cost drivers:

Product	Number of Setups	Machine Runs	Packing Hours	Orders
Product X	20	35	1,000	75
Product Y	10	70	1,500	125
Cost per Pool	$8,100	$5,250	$65,000	$22,000

Required:

1. Calculate the unit activity costs for each of the cost drivers listed.
2. Assign the overhead costs to products X and Y using activity-based costing. Show each individual overhead cost and the totals for both product X and product Y.