Miller Corporation uses activity-based costing.

The company has provided the following data concerning its activity-based costing system:

Activity Cost Pools (and Activity Measures)	Estimated Overhead Cost for 20X5
Machine related (machine-hours).....................	$159,500
Batch setup (setups)........................................	$269,000
General factory (direct labor-hours).................	$166,500

	Expected Activity in 20X5
Activity levels	Product X	Product Y
Machine hours...........	8,000	3,000
Setups.................	6,000	4,000
Direct labor hours......	5,000	4,000

A. Compute the activity rate for each pool.

A batch of product X uses the following during 20X5

Direct materials: $1,200 (300 pounds at $4/lb.)

Direct labor hours: $4,500 (450 at $10 wage rate)

Machine hours: 840 hours

Setups: 510 setups

B. Compute the overhead cost that will be allocated to this batch of products, using ABC.

C. Compute the total cost of that batch of products.