Basic Lamps	Designer Lamps	Total
Direct materials per lamp	$8	$11
Direct manufacturing labour-hours per lamp	0.8 hours	0.9 hours
Direct manufacturing labour rate per hour	$30	$30
Setup costs			$151,200
Lamps produced per batch	250	40
Setup-hours per batch	1 hour	2 hours
General manufacturing overhead costs			$474,208

Using the above information. Syracuse Metal Works produces two types of metal lamps. Syracuse manufactures 17,500 basic lamps and 6,160 designer lamps. Its activity-based costing system uses two indirect-cost pools. One cost pool is for setup costs and the other for general manufacturing overhead. Syracuse allocates setup costs to the two lamps based on setup labour-hours and general manufacturing overhead costs on the basis of direct manufacturing labour-hours. It provides the following budgeted cost information.

Calculate the total budgeted costs of the basic and designer lamps using Syracuse's activity-based costing system.

1. Calculate the overhead rates for each of the two indirect-cost pools: setup costs and general manufacturing overhead. First select the formula; then enter the applicable amounts and calculate the rate. Begin with the overhead rate for set up costs.

_________ /__________=Budgeted Setup Rate

_________ /__________=__________________per set up labour hour.