The total estimated manufacturing overhead of $$260,000$ was comprised of $$176,000$ for materials handling costs and

$$84,000$ for purchasing activity costs. Under activity$-$based costing $($ ABC : $($Round answers to $2$ decimal places, e$.$g$.12\mathrm{.}25.)$

What amount of purchasing activity costs are assigned to:

$($a$)$

One mobile safe

$

each

$($b$)$ One walk$-$in safe

$

each