E4-3, E4-4 and E4-5 Gable Company uses three activity cost pools. Each pool has a cost driver. Information for Gable Company follows: Activity Cost Pools Machining Designing costs Setup costs Total Cost of Pool Cost Driver $398, 200 Number of machine hours 89,725 Number of design hours 70,413 Number of batches Estimated Cost Driver 90,500 9, 250 490 E4-4 (Algo) Assigning Costs Using Activity Rates [LO 4-4) Suppose that Gable Company manufactures three products, A, B, and C. Information about these products follows: Number of machine hours Number of design hours Number of batches Product A Product B Product C 35,000 45,000 10,500 3,700 2,050 3,500 40 170 280 Required: Using activity rates, determine the amount of overhead assigned to each product. (Do not round intermediate calculations.) Total Overhead Assigned Product A Product B Product