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E4-3, E4-4 and E4-5

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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

E4-5 (Static) 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	30,000	40,000	10,000
Number of design hours	3,200	1,800	3,000
Number of batches	50	175	275

Required: 1. Using activity proportions, determine the amount of overhead assigned to each product. (Do not round your intermediate calculations.)