Reddy has decided to use an ABC costing system and has identified the following detailed information about its activity pools and cost drivers:

Activity pools
Materials handling	$ 64,400
Machine maintenance	$ 18,900
Cost drivers
Number of material moves	560
Number of machine hours	54,000

Required:

1. Calculate Reddys activity rate for each activity pool.
2. Determine the amount of overhead assigned to Reddys products if each has the following activity demands:

	Product A	Product B
Number of material moves	260	300
Number of machine hours	17,600	36,400

1. Calculate Bluefields activity rate for each activity pool. Note: Round your final answer for per material moves to nearest dollar amount and per machine hour to 4 decimal places.

	Activity Rate
Materials Handling		per Material Move
Machine Maintenance		per Machine Hour

2. Determine the amount of overhead assigned to Bluefields products if each has the following activity demands: Note: Round intermediate calculations to 4 decimal places and your final answers to 2 decimal places.

	Product A	Product B
Number of material moves	260	300
Number of machine hours	17,600	36,400

	Total Overhead Assigned
Product A
Product B