Miramar Industries manufactures two products, A and B. The manufacturing operation involves three overhead activities - production setup, material handling, and general factory activities. Miramar uses activity-based costing to allocate overhead to products. An activity analysis of the overhead revealed the following estimated costs and activity bases for these activities:

Activity	Cost	Activity Base
Production Setup	$250,000	Number of setups
Material Handling	$150,000	Number of parts
General Overhead	$80,000	Number of direct labor hours

Each product