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	$	494,900	Number of machine hours		101,000
Designing costs		107,100	Number of design hours		10,500
Setup costs		74,984	Number of batches		525

rev: 10_04_2019_QC_CS-184400

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	40,000	50,000	11,000
Number of design hours	4,200	2,300	4,000
Number of batches	60	180	285

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.)

Product A:

Product B:

Product C: