1. Maxx Inc. has provided the following data from its activity-based costing system:

Activity Cost Pools Total Cost Total Activity

Designing products $384,600 6,370 product design hours

Setting up batches $52,678 7366 batch set-ups

Assembling products $25,122 4,018 assembly hours

The activity rate for the "designing products" activity cost pool is:

2.

Sasha Company allocates the estimated $187,100 of its accounting department costs to its production and sales departments since the accounting department supports the other two departments particularly with regard to payroll and accounts payable functions. The costs will be allocated based on the number of employees using the direct method. Information regarding costs and employees follows:

Department	Employees
Accounting	4
Production	38
Sales	15

How much of the accounting department costs will be allocated to the production?