Product A		Product B
Requires 3,520 hours of testing		Requires 880 hours of testing
Requires 4,200 units of computing power		Requires 1,800 units of computing power
Requires 20 developer hours to implement		Requires 80 developer hours to implement

Cost Items	Cost of Each Activity
Testing:	$27,720
Computing power:	$41,400
Developer hourly cost:	$12 per hour

Using the data above for products A and B, calculate the costs using activity-based costing. Allocate the costs of testing, computing, and development based on the rates of activity consumed by each product's development process. If required, in your computations, round per unit costs to the nearest cent. Round your final answers to the nearest dollar.

Cost	Activity Base
Testing	Hours of testing
Computing cost	Units of computing power
Developer cost	Development hours

Product A			Product B
Testing cost	$____		Testing cost	$____
Computing cost	$____		Computing cost	$____
Developer cost	$____		Developer cost	$____
Total cost	$____		Total cost	$____