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	$	312,000	Number of machine hours		80,000
Designing costs		73,600	Number of design hours		8,000
Setup costs		71,600	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	30,000	40,000	10,000
Number of design hours	3,200	1,800	3,000
Number of batches	50	175	275

Required: Using activity rates, determine the amount of overhead assigned to each product.