Shanghai Company sells glasses, fine china, and everyday dinnerware. It uses activity$-$based costing to determine the cost of the shipping and handling activity. The shipping and handling activity has an activity rate of $$14$ per pound. A box of glasses weighs $2$ pounds, a box of fine china weighs $4$ pounds, and a box of everyday dinnerware weighs $6$ pounds.

a$.$ Determine the shipping and handling activity cost to be allocated to each unit of product.

Glasses

$

Fine China

Everyday dinnerware $

b$.$ Determine the total shipping and receiving costs to be allocated to the fine china if $3,500$ boxes are shipped.

$