Perdon Corporation manufactures safes$-$large mobile safes, and large walk$-$in stationary bank safes. As part of its annual budgeting process. Perdon is analyzing the profitability of its two products. Part of this analysis involves estimating the amount of overhead to be allocated to each product line. The information shown below relates to overhead.

$\backslash$table$[[,$Mobile Safes,Walk$-$in Safes$],[$Units planned for production,$200,50],[$Material moves per product line,$300,200],[$Purchase orders per product line,$450,350],[$Direct labor hours per product line,$800,1,700]]$

Your answer is incorrect.

The total estimated manufacturing overhead was $$276,000.$ Under traditional costing $($which assigns overhead on the basis of direct labor hours$),$ what amount of manufacturing overhead costs are assigned to: $($Round answers to $2$ decimal places, eg$.12\mathrm{.}25.)$

$(1)$ One mobile safe per unit

$(2)$ One walk$-$in safe

$ per unit

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Your answer is incorrect.

The total estimated manufacturing overhead of $$276,000$ was comprised of $$172,000$ for materials handling costs and $$104,000$ for purchasing activity costs. Under activity$-$based costing $($ABC$)$: $($Round answers to $2$ decimal places, eg$.12\mathrm{.}25.)$

What amount of materials handling costs are assigned to:

$($a$)$ One mobile safe per unit

$($b$)$ One walk$-$in safe