Narrow Corporation manufactures two products: A and B. The total indirect manufacturing overhead resource costs of $200,700 have been assigned to four activity cost pools that use the following cost drivers:

Product	Number of Setups	Machine Runs	Packing Hours	Orders
Product A	40	70	2,000	150
Product B	20	140	3,000	250
Cost per Pool	$16,200	$10,500	$130,000	$44,000

Required:

a. Compute the unit activity costs for each of the cost drivers listed.

b. Assign the overhead costs to products A and B using activity-based costing.