Three products produced with the following production and cost information:

	J	K	L
Units produced	20,000	60,000	120,000
DL hours (Total)	40,000	20,000	40,000
# of setups	100	150	250
# of shipments	40	45	55
# of inspections	150	100	50

Overhead information includes:

	cost	driver
setups	$290,000	# of setups
shipping	210,000	# of shipments
Quality	600,000	# of inspections
Total	$1,100,000

Required:

Determine the amount of overhead that would be assigned to each unit of all three products using activity-based costing