1. Boudoin Corporation manufactures two products: Product T72T and Product L34S. It is considering implementing an activity-based costing (ABC) system that allocates all of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products T72T and L34S.

	Activity Cost Pool	Activity Measure	Total Cost	Total Activity
	Machining	Machine-hours	$345,000	15,000	MHs
	Machine setups	Number of setups	$180,000	450	setups
	Product design	Number of products	$94,000	2	products
	General factory	Direct labor-hours	$280,000	10,000	DLHs

	Activity Measure	Product T72T	Product L34S
	Machine-hours	8,000	7,000
	Number of setups	320	130
	Number of products	1	1
	Direct labor-hours	4,000	6,000

Required:

a. Using the ABC system, how much total manufacturing overhead cost would be assigned to Product T72T?

b. Using the ABC system, what percentage of the total overhead cost is assigned to Product L34S?