Please help me solve these to problems thank you

1.

Sales	$	500,000
Direct costs:
Direct materials	$	175,000
Direct labor	$	75,000

Activity Cost Pools	Total Cost
Machine-setups	$	20,000
Special processing		150,000
General factory		200,000
Total overhead costs	$	370,000

Overhead Cost for Product A
Activity Cost Pool	(a) Activity Rate			(b) Activity		(a) (b) ABC Cost
Machine-setups	$	100	per order	100	setups	$	10,000
Special processing	$	15	per design	0	Designs		0
General factory	$	10	per machine-hour	10,000	machine-hours		100,000
Total						$	110,000

What is the product margin of Product A?

$250,000

$140,000

$110,000

$390,000

2.

In the first-stage allocation of overhead costs, products, customer orders and customers are examples of ________.

activity levels

activity rates

cost objects

cost pools