Larner Corporation is a diversified manufacturer of industrial goods. The company’s activity-based costing system contains the following six activity cost pools and activity rates:

Larner Corporation is a diversified manufacturer of industrial goods. The company’s activity-based costing system contains the following six activity cost pools and activity rates:

Activity Cost Pool	Activity Rates
Supporting direct labor		$8	per direct labor-hour
Machine processing		$4	per machine-hour
Machine setups		$45	per setup
Production orders		$160	per order
Shipments		$110	per shipment
Product sustaining		$750	per product

Activity data have been supplied for the following two products:

	Total Expected Activity
	J78	W52
Direct labor-hours	950	40
Machine-hours	2,800	30
Machine setups	17	1
Production orders	17	1
Shipments	34	1
Product sustaining	1	1

Required:

Determine the total overhead cost that would be assigned to each of the products. (Omit the "$" sign in your response.)

Activity Cost Pool	J78	W52
Supporting direct labor	$	$
Machine processing
Machine setups
Production orders
Shipments
Product sustaining
Total overhead cost	$	$

Explanation:

Activity Cost Pool	Activity Rate			Activity		ABC Cost
J78
Supporting direct labor		$8	per direct labor-hour	950	direct labor-hours	$	7,600
Machine processing		$4	per machine-hour	2,800	machine-hours		11,200
Machine setups		$45	per setup	17	setups		765
Production orders		$160	per order	17	order		2,720
Shipments		$110	per shipment	34	shipment		3,740
Product sustaining		$750	per product	1	product		750
Total overhead cost						$	26,775
W52
Supporting direct labor		$8	per direct labor-hour	40	direct labor-hours	$	320
Machine processing		$4	per machine-hour	30	machine-hours		120
Machine setups		$45	per setup	1	setups		45
Production orders		$160	per order	1	orders		160
Shipments		$110	per shipment	1	shipments		110
Product sustaining		$750	per product	1	product		750
Total overhead cost						$	1,505