Product S		Product T
Requires 3,200 hours of testing		Requires 800 hours of testing
Requires 4,830 units of computing power		Requires 2,070 units of computing power
Requires 20 developer hours to implement		Requires 80 developer hours to implement

Cost Items	Cost of Each Activity
Testing:	$27,600
Computing power:	$41,400
Developer hourly cost:	$15 per hour

Activity-Based Costing

Using the data above for products S and T, 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 S			Product T
Testing cost			Testing cost
Computing cost			Computing cost
Developer cost			Developer cost
Total cost			Total cost