Zwahlen Corporation has an activity-based costing system with three activity cost pools--Processing, Setting Up, and Other. Costs in the Processing cost pool are assigned to products based on machine-hours (MHs) and costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. Data concerning the two products and the company's costs and activity-based costing system appear below:

Activity Cost Pools

Processing	$ 59,400
Setting Up	$ 18,100
Other	$ 30,300

	MHs	Batches
Product D7	9,800	1,100
Product H0	13,800	1,700
Total	23,600	2,800

	Product D7	Product H0
Sales (total)	$ 224,300	$ 310,100
Direct materials (total)	$ 74,400	$ 147,000
Direct labor (total)	$ 106,580	$ 98,000

Required:

a. Calculate activity rates for each activity cost pool using activity-based costing.

b. Determine the amount of overhead cost that would be assigned to each product using activity-based costing.

c. Determine the product margins for each product using activity-based costing.

Desjarlais Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)

Activity Cost Pools	Activity Rate
Setting up batches	$ 175.25	per batch
Assembling products	$ 9.12	per assembly hour
Processing customer orders	$ 60.43	per customer order

Data concerning two products appear below:

	Product S96U	Product Q06F
Number of batches	42	46
Number of assembly hours	201	836
Number of customer orders	17	45

Required:

a. How much overhead cost would be assigned to Product S96U using the company's activity-based costing system?

b. How much overhead cost would be assigned to Product Q06F using the company's activity-based costing system?