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. Assume the following activity rates: $1.50 per machine hour and $14.00 per batch. Determine the product margin for product A using activity-based costing. (Round to the nearest $1.00)

2. Market Corporation has an activity-based costing system with three activity cost pools - Processing, Batch Setup, and Other. The company's overhead costs, which consist of factory utilities costs of $41,000 and indirect labor costs of $4,000, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources. Data concerning the company's allocations of overhead costs to cost pools is given next. Factory utilities - 10% Processing, 60% Batch, 30% Other. Indirect labor - 30% Processing, 10% Batch, 60% Other. Determine the total amount of overhead costs assigned to the Batch Setup activity cost pool using activity-based costing.