ABC Co. has an activity-based costing system with the following three activity cost pools: Processing, Setting Up, and Other.

The company's overhead costs consist of factory utilities and indirect labor and are allocated to the cost pools based on the activity cost pools' proportional consumption of resources.

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.

Below are the data for the two products and the company's costs and activity-based costing system:

Factory utilities (total)	$	31,800
Indirect labor (total)	$	12,200

Allocation of Resource Consumption Across Activity Cost Pools:

	Processing	Setting Up	Other
Factory utilities	0.50	0.20	0.30
Indirect labor	0.40	0.30	0.30

	MHs	Batches
Product S8	3,700	1,300
Product F1	7,300	800
Total	11,000	2,100

	Product S8			Product F1
Sales (total)	$	72,700		$	98,600
Direct materials (total)	$	21,900		$	37,600
Direct labor (total)	$	30,900		$	41,500

Required:

a. Assign overhead costs to activity cost pools using activity-based costing.

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

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

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