Hull Test Laboratories does heat testing (HT) and stress testing (ST) on materials and operates at capacity. Under its current simple costing system, Hull aggregates all operating costs of $ 1 comma 120 comma 000 into a single overhead cost pool. Hull calculates a rate per test-hour of $ 14 ($ 1 comma 120 comma 000 / 80 comma 000 total test-hours). HT uses 54 comma 000 test-hours, and ST uses 26 comma 000 test-hours. Gary Celeste, Hull's controller, believes that there is enough variation in test procedures and cost structures to establish separate costing and billing rates for HT and ST. The market for test services is becoming competitive. Without this information, any miscosting and mispricing of its services could cause Hull to lose business. Celeste divides Hull's costs into four activity-cost categories.

a.	Direct-labor costs, $ 294 comma 500$294,500. These costs can be directly traced to HT, $ 229 comma 500$229,500, andST, $ 65 comma 000$65,000.
b.	Equipment-related costs (rent, maintenance, energy, and so on), $ 320 comma 000$320,000. These costs are allocated to HT and ST on the basis of test-hours.
c.	Setup costs, $ 360 comma 000$360,000. These costs are allocated to HT and ST on the basis of the number of setup-hours required. HT requires 14 comma 60014,600 setup-hours, and ST requires 3 comma 4003,400 setup-hours.
d.	Costs of designing tests, $ 280 comma 000$280,000. These costs are allocated to HT and ST on the basis of the time required to design the tests. HT requires 2 comma 5002,500 hours, and ST requires 2 comma 5002,500 hours. Calculate the cost of each activity and the total cost of the heat testing and stress testing.