Shane's Cookware Company has three cost pools and overhead estimates are as follows: Activity Cost Pool Machine setups Assembly Machine maintenance Estimated Use per Use per Cost Driver 4 OH Cost Product A Product B Setups 360,000 8,000 4,000 Number of parts 420,000 20,000 36,000 Machine hours 500,000 9,000 41,000 A. Compute the OH allocation using the activity-based costing method for product A: B. Compute the OH allocation using the activity-based costing method for product B: