Estimated Total Cost Activity Cost Pools Machining Designing costs Setup costs of Pool Cost Driver Cost Driver $362,460 83,125 71,750 Number of machine hours 86,300 8,750 Number of design hours Number of batches 500 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 33,000 3,500 43,000 1,950 10,300 Number of des hours 3,300 Number of batches 50 170 280 Required: Using activity rates, determine the amount of overhead assigned to each product. Total Overhead Assigned Product A Product B Product C