oadster Tires produces a variety of auto and truck tires at its Dayton manufacturing plant. The plant is highly automated and uses an activity-based costing system to allocate overhead costs to its various product lines. The costs and cost drivers associated with four activity cost pools are given below:

Activities:	Unit Level	Batch Level	Product Level	Facility Level
Cost	$20,000	$50,000	$60,000	$100,000
Cost Driver	2500 labor hours	100 set ups	% of use	20,000 units

Production of 500 units of a small tractor tire required 200 labor hours, 2 setups, and consumed 15% of the product sustaining activities.

Overhead allocated using direct labor would be :

Overhead allocated using activity based costing would be