Unique Wood Products manufactures two types of wooden bookends: plain and hand-carved. The following information about the production process is available:

	Plain	Hand-Carved
Number produced	50,000	60,000
Machine hours	21,000	14,000
Inspection hours	7,000	21,000

1- Total factory overhead is $900,000. Of this overhead, $300,000 is related to utilities and the remainder is related to quality control.

Using machine hours as the allocation base, the overhead cost assigned to plain type is:

2-

Refer to Unique Wood Products. Using machine hours as the allocation base, the overhead cost assigned to hard-carved type is:

3-

Refer to Unique Wood Products. Using allocation bases appropriate to the overhead costs, the overhead cost assigned to plain type is:

4-

Refer to Unique Wood Products. Using allocation bases appropriate to the overhead costs, the overhead cost assigned to hard-carved type is: