Really? Corp. manufactures light features. They currently have two product lines, the single bulb and the six bulbs. Really? has total overhead of $153,750. Really? has identified the following information about its overhead activity cost pools and the two product lines:

Activity Cost Pools	Cost Driver	Cost Assigned to Pool				Quantity/Amount Consumed by Single bulb	Quantity/Amount Consumed by six bulbs
Machine set up	Number of setups		$	20,900		515 setups	435 setups
Quality control	Number of inspections		$	95,950		5,500 inspections	4,500 inspections
Machine operation	Number of machine hours		$	36,900		20,000 machine hours	21,000 machine hours

Required: 1. Suppose Really? used a traditional costing system with machine hours as the cost driver. Determine the amount of overhead assigned to each product line.

2. Calculate the activity proportions for each cost pool in Really?s ABC system.

3. Calculate the amount of overhead that Really? will assign to the one bulb line if it uses an ABC system.

4. Determine the amount of overhead Really? will assign to the six bulbs line if it uses an ABC system.