Rusties Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the companys five activity cost pools:

Activity Cost Pool	Activity Measure	Expected Overhead Cost		Expected Activity
Labor-related	Direct labor-hours	$	24,905	1,465	DLHs
Purchase orders	Number of orders	$	840	420	orders
Product testing	Number of tests	$	7,600	400	tests
Template etching	Number of templates	$	1,080	40	templates
General factory	Machine-hours	$	46,750	9,350	MHs

2. The expected activity for the year was distributed among the companys four products as follows:

	Expected Activity
Activity Cost Pool	Product A	Product B	Product C	Product D
Labor-related (DLHs)	500	165	400	400
Purchase orders (orders)	30	70	140	180
Product testing (tests)	240	65	0	95
Template etching (templates)	0	27	10	3
General factory (MHs)	3,400	1,550	1,500	2,900

Using the ABC data, determine the total amount of overhead cost assigned to each product.

	Total Overhead Cost
Product A	$27,620 answer incorrect
Product B	$11,834 answer incorrect
Product C	$12,850 answer incorrect
Product D	$21,546 answer incorrect