$\backslash$table$[[\backslash$table$[[$Activity$],[$Assembly building$]],$Cost Driver,Cost Driver Volume$],[$Sport$,$Pro,Total$],[$Assembling$,,,,],[$Setting up machines,Machine$-$hours,$6,000,30,000,36,000],[$Handling material,Setup hours,$40,400,440],[$Packaging building,Production runs,$8,40,48],[\backslash$table$[[$Inspecting and packing$],[$Shipping$]],\backslash$table$[[$Direct labor$-$hours$],[$Number of shipments$]],\backslash$table$[[60,000],[100]],\backslash$table$[[22,800],[200]],\backslash$table$[[82,800],[300]]]]$

Third Quarter Unit Cost Report, Activity$-$Based Costing$-$CenterPoint Manufacturing Facility

Required:

a$.$ Compute the amount of overhead allocated to the Sport and the Pro drones for the first quarter using activity$-$based costing. Assume that all events are the same in the first quarter as in the third quarter except for the number of setup hours. Assume the cost of a setup hour remains at $$900.$