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

Activity Cost Pools	Total Cost of Pool		Cost Driver	Estimated Cost Driver
Machining	$	236,300	Number of machine hours		69,500
Designing costs		58,725	Number of design hours		6,750
Setup costs		71,350	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	25,000	35,000	9,500
Number of design hours	2,700	1,550	2,500
Number of batches	50	180	270

Required: 1. Using activity proportions, determine the amount of overhead assigned to each product. (Do not round your intermediate calculations. Round your final answers to nearest whole number.

	Total Overhead Assigned
Product A
Product B
Product C