Safeguard, Inc. manufactures safe, both large mobile safes, and large walk$-$in stationary bank safes. As part of its annual budgeting process,

Safeguard, Inc. is analyzing the profitability of its two products. Part of this analysis involves estimating the amount of overhead to be assigned to

each product line. The information shown below relates to overhead.

Instructions $($Complete Parts A$.$ B$,$ & C$)$:

A$.$ The total estimated manufacturing overhead was $$264,000.$ Under traditional costing $($which assigns overhead on the basis of direct labor hours$),$ what

amount of manufacturing overhead costs are assigned to:

One mobile safe?

One walk$-$in safe?

$($Show calculations$)$