The management of DGM Marble Manufacturing has identified activity centers to which overhead costs are assigned. The following data are available:

Activity Centers	Costs	Activity Drivers
Utilities	P400,000	80,000 machine hours
Scheduling and Setup	379,950	800 setups
Material Handling	828,000	1,800,000 pounds of materials

The companys products and other operating statistics are the following:

	A. Ceramic Tiles	B. Granite Tiles	C. Onyx Tiles
Prime costs	P120,000	P130,000	P150,000
Machine hours	40,000	20,000	20,000
Number of setups	150	400	250
Pounds of materials	800,000	500,000	500,000
Number of units produced	60,000	35,000	60,000
Direct labor hours	35,000	26,000	50,000

Provide the following based on the procedures of Activity-Based Costing (ABC) system. (2 items x 10 points)

a. Pool rates

b. Overhead cost allocated to each product of DGM Marble Manufacturing