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 $ 454,960 Number of machine hours 96,800 Designing costs 100,000 Number of design hours 10,000 Setup costs 72,720 Number of batches 505 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 38,000 48,000 10,800

Number of design hours 4,000 2,200 3,800

Number of batches 40 170 295

Required:

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