Murri Corporation has an activity-based costing system with three activity cost pools-Processing, Setting Up, and Other. The company's overhead costs, which consist of factory utilities and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources. Costs in the Processing cost pool are assigned to products based on machine-hours (MHs) and costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. Data concerning the two products and the company's costs and activity-based costing system appear below:

Factory utilities (total)	$	35,500
Indirect labor (total)	$	15,200

Distribution of Resources Consumption Across Activity Cost Pools
	Processing	Setting up	Other
Factory utilities	0.40	0.10	0.50
Indirect labor	0.40	0.40	0.20

	MHs	Batches
Product X7	3,000	1,100
Product L4	7,700	1,000
Total	10,700	2,100

	Product X7		Product L4
Sales (total)	$	70,300	$	98,800
Direct materials (total)	$	23,700	$	34,800
Direct labor (total)	$	34,100	$	43,300

Required:
a.	Assign overhead costs to activity cost pools using activity-based costing. (Omit the "$" sign in your response.)

	Activity Cost Pools
	Processing		Setting up		Other		Total
Factory utilities		$		$		$		$
Indirect labor
Total		$		$		$		$

b.	Calculate activity rates for each activity cost pool using activity-based costing. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)

	Activity Rate
Processing	$	per MH
Setting up	$	per batch

c.	Determine the amount of overhead cost that would be assigned to each product using activity-based costing. (Omit the "$" sign in your response.)

	Product X7	Product L4
Processing	$	$
Setting up
Total	$	$

d.	Determine the product margins for each product using activity-based costing. (Omit the "$" sign in your response.)

	Product Margin
Product X7	$
Product L4	$