Walton Company makes three products in its factory: plastic cups, plastic tablecloths, and plastic bottles. The expected overhead costs for the next fiscal year include the following:

Factory managers salary	$	220,450
Factory utility cost		73,000
Factory supplies		25,000
Total overhead costs	$	318,450

Walton uses machine hours as the cost driver to allocate overhead costs. Budgeted machine hours for the products are as follows:

Cups		280	Hours
Tablecloths		700
Bottles		950
Total machine hours		1,930

Required

1. Allocate the budgeted overhead costs to the products.

2. Product	Allocation Rate	x	Weight of Base	=	Allocated Cost
   Cups		x		=
   Tablecloths		x		=
   Bottles		x		=
   Total