Venus Creations sells window treatments (shades, blinds, and awnings) to both commercial and residential customers. The following information relates to its budgeted operations for the current year.

		Commercial				Residential
Revenues				$299,000				$475,000
Direct materials costs		$30,000				$49,000
Direct labor costs		109,900				296,500
Overhead costs		93,900		233,800		149,000		494,500
Operating income (loss)				$65,200				$(19,500)

The controller, Peggy Kingman, is concerned about the residential product line. She cannot understand why this line is not more profitable given that the installations of window coverings are less complex for residential customers. In addition, the residential client base resides in close proximity to the company office, so travel costs are not as expensive on a per client visit for residential customers. As a result, she has decided to take a closer look at the overhead costs assigned to the two product lines to determine whether a more accurate product costing model can be developed. Here are the three activity cost pools and related information she developed:

Activity Cost Pools		Estimated Overhead				Cost Drivers
Scheduling and travel			$94,000			Hours of travel
Setup time			98,400			Number of setups
Supervision			50,500			Direct labor cost

Expected Use of Cost Drivers per Product
		Commercial				Residential
Scheduling and travel			850				590
Setup time			440				290

Part 1

Compute the activity-based overhead rates for each of the three cost pools. (Round answers to 2 decimal places, e.g. 12.25.)

		Overhead Rates
Scheduling and travel		$
Setup time		$
Supervision			%

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Part 2

Determine the overhead cost assigned to each product line. (Round answers to 0 decimal places, e.g. 1,575.)

		Commercial		Residential
Scheduling and travel		$		$
Setup time		$		$
Supervision		$		$
Total cost assigned		$		$

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Part 3

Compute the operating income for each product line, using the activity-based overhead rates. (Round answers to 0 decimal places, e.g. 1,575.)

		Operating income (loss)
Commercial		$
Residential		$