No grade (practice only) Schell Company manufactures automobile floor mats. It currently has two product lines, the Standard and the Deluxe. Suppose that Schell has conducted further research into its overhead and potential cost drivers. As a result, the company has compiled the following detailed information, breaking total overhead into three cost pools:

Activity Cost Pools Cost Driver Cost Assigned to Pool Quantity/Amount Consumed by Standard Floor Mat Line Quantity/Amount Consumed by Deluxe Floor Mat Line Material handling Number of move $1,843.00 34 moves 63 moves

Quality control Number of inspections $8,235.00 540 inspections 810 inspections

Machine maintenance Number of machine hours$14,847.00 2,960 machine hours 4,110 machine hours

1.Calculate the activity rates for each cost pool assuming Schell uses an ABC system.(Round your answers to 2 decimal places.)

Materials Handling per material move

Quality Control per inspection

Machine maintenance per machine hour

2.Calculate the amount of overhead that Schell will assign to the Standard floor mat line.(Round your intermediate calculations to 2 decimal places.)

3.Determine the amount of overhead Schell will assign to the Deluxe product line.(Round your intermediate calculations to 2 decimal places.)