1. Excel Manufacturing has an activity-based costing system with three activity cost pools - Machining, Batch Setup, and Other. The company's overhead costs have already been allocated to the cost pools and total $28,000 for the Machining cost pool, $13,800 for the Batch Setup cost pool, and $27,200 for the Other cost pool. Costs in the Machining cost pool are assigned to products based on machine-hours (MHs) and costs in the Batch Setup 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 company's two products and the company's costs are given next: Product A - 5,200 machine hours, 300 batches, Sales of $124,300, $53,100 of Direct materials and $54,000 of Direct labor. Product B - 14,800 machine hours, 700 batches, Sales of $166,000, $71,500 of Direct materials, and $56,600 of Direct labor. Calculate activity rate for the machining cost pool using activity-based costing. (Round to the nearest $0.01)

2. Hidden Valley Company produces precision components. Hidden Valley has six customers, one of which accounts for 40 percent of the sales, with the remaining five accounting for the rest of the sales. The five smaller customers purchase components in roughly equal quantities. Orders placed by the smaller customers are about the same size. Data concerning Hidden Valley 's customer activity follow. Large Customers - Units purchased 200,000, Orders placed 20, Number of sales calls 25, Manufacturing cost $600,000. Five Small Customers - Units purchased 300,000, Orders placed 380, Number of sales calls 225, Manufacturing cost $900,000. Marketing and distribution costs for Hidden Valley Company consist of order filling - $200,000 and sales-force costs of $285,000. Using an activity based costing approach determine the average amount of order-filling costs assigned to a small customer. (Round to the nearest $1.00)