Schell Company manufactures automobile floor mats. It currently has two product lines, the Standard and the Deluxe. Suppose that Schell has conducted further research into its overhead and potential cost drivers. As a result, the company has compiled the following detailed information, breaking total overhead into three cost pools:

Activity Cost Pools	Cost Driver	Cost Assigned to Pool				Quantity/Amount Consumed by Standard Floor Mat Line	Quantity/Amount Consumed by Deluxe Floor Mat Line
Material handling	Number of moves		$	2,457.00		35 moves	56 moves
Quality control	Number of inspections		$	8,778.00		600 inspections	730 inspections
Machine maintenance	Number of machine hours		$	15,840.00		3,010 machine hours	4,190 machine hours

Required :

1.

Calculate the activity rates for each cost pool assuming Schell uses an ABC system. (Round your answers to 2 decimal places.)

	Activity Rate
Material Handing		Per Material Move
Quality Control		Per Inspection
Maintence		Per Machine Hour

2.	Calculate the amount of overhead that Schell will assign to the Standard floor mat line. (Round your intermediate calculations to 2 decimal places.)
	Total Overhead Assigned

3.	Determine the amount of overhead Schell will assign to the Deluxe product line. (Round your intermediate calculations to 2 decimal places.)
	Total Overhead Assigned

2 Required

Fellar Corp. has identified the following information:

Activity cost pools
Materials handling		$ 31,240
Machine maintenance		27,200
Cost drivers
Number of material moves		710
Number of machine hours		85,000
2.	Determine the amount of overhead assigned to Fellars products if they have the following activity demands: (Round your intermediate calculations to 2 decimal places and final answers to the nearest whole dollar amount.)

	Product A	Product B
Number of material moves	650	60
Number of machine hours	42,100	42,900

	Total Overhead Assigned
Product A
Product B