Please use the following information to answer questions 11 and 12:

Century, Inc., currently uses traditional costing procedures, applying $400,000 of overhead to products X and Y on the basis of direct labor hours. The firm is considering a shift to activity-based costing and the creation of individual cost pools that will use direct labor hours (DLH), production setups (SU), and number of parts components (PC) as cost drivers. Data on the overhead cost pools and respective driver volumes follow.

Product	Pool No. 1 (Driver: DLH)		Pool No. 2 (Driver: SU)	Pool No. 3 (Driver: PC)
X	600		30	1,500
Y	1,400		50	1,000
Pool Cost	$80,000		$140,000	$180,000

11. The overhead cost allocated to product X by using traditional costing procedures would be:

A. $120,000.

B. $184,500.

C. $215,500.

D. $280,000.

E. some other amount.

12. The overhead cost allocated to product Y by using activity-based costing procedures would be:

A. $120,000.

B. $184,500.

C. $215,500.

D. $280,000.

E. some other amount.