Le Caf Parisien is implementing activity-based costing (ABC) to allocate overhead costs. The company has identified the following cost pools and cost drivers: Cost Pools:

Le Café Parisien is implementing activity-based costing (ABC) to allocate overhead costs. The company has identified the following cost pools and cost drivers:

Cost Pools:

1. Kitchen utilities
2. Waitstaff wages
3. Maintenance

Cost Drivers:

1. Number of meals served
2. Hours worked by waitstaff
3. Square footage of kitchen space

Allocate the overhead costs of €80,000 to two products, "Parisian Breakfast" and "Lunch à la Carte," based on the following activity data:

• Parisian Breakfast: 10,000 meals served, 500 waitstaff hours, 200 square feet of kitchen space
• Lunch à la Carte: 5,000 meals served, 300 waitstaff hours, 150 square feet of kitchen space