E4-3, E4-4 and E4-5

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Gable Company uses three activity pools. Each pool has a cost driver. Information for Gable Company follows:

Activity Pools	Total Cost of Pool	Cost Driver	Estimated Cost Driver
Machining	$ 398,200	Number of machine hours	90,500
Designing costs	89,725	Number of design hours	9,250
Setup costs	70,413	Number of batches	490

E4-5 (Algo) Assigning Costs Using Activity Proportions [LO 4-5, 4-6]

Suppose that Gable Company manufactures three products, A, B, and C. Information about these products follows:

	Product A	Product B	Product C
Number of machine hours	35,000	45,000	10,500
Number of design hours	3,700	2,050	3,500
Number of batches	40	170	280

Required:

1. Using activity proportions, determine the amount of overhead assigned to each product.

Note: Do not round your intermediate calculations. Round your final answers to nearest whole number.