Pressler Corporation's activity-based costing system has three activity cost pools-Machining, Setting Up, and Other. The company's overhead costs, which consist of equipment depreciation and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources.

Equipment depreciation (total)	$	36,100
Indirect labor (total)	$	7,460

Distribution of Resources Consumption Across Activity Cost Pools
	Machining	Setting up	Other
Equipment depreciation	0.50	0.10	0.40
Indirect labor	0.30	0.10	0.60

Costs in the Machining cost pool are assigned to products based on machine-hours (MHs) and costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products.

	MHs	Batches
Product S4	16,500	500
Product V6	8,700	1,900
Total	25,200	2,400

Additional data concerning the company's products appears below:

	Product S4		Product V6
Sales (total)	$	88,100	$	65,800
Direct materials (total)	$	29,100	$	20,100
Direct labor (total)	$	36,900	$	31,000

a. Assign overhead costs to activity cost pools using activity-based costing. (Omit the "$" sign in your response.) Activity Cost Pools Machinin Setting up Other Total Equipment depreciation Indirect labor Total b. Calculate activity rates for each activity cost pool using activity-based costing. (Round your answers to 2 decimal places. Omit the "$" sign in your response.) Activity Rate Machining Setting up per MH per batch c. Determine the amount of overhead cost that would be assigned to each product using activity-based costing. (Omit the "$" sign in your response.) Product S4 Product V6 Machining Setting up Total d. Determine the product margins for each product using activity-based costing. (Omit the "$" sign in your response.) Product Margin Product S4 Product V6