ABC Inc. has an activity$-$based costing system with two activity cost pools$-$

Processing and Batch Setup. Costs in the Processing 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. Data concerning the

company's two products appear below:

Activity Cost Pools $($Stage $1$ allocation$)$

DM$,$ DL and Activity Levels for Products

Required: Use activity$-$based costing, calculate the total cost $($not unit cost$)$ of

Product#$1$ and total cost of Product #$2.$