Howell Corporation's activity-based costing system has three activity cost pools--Machining, Setting Up, and Other. The company's overhead costs, which consist of equipment depreciation and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources.

Equipment depreciation (total) $ 28,800
Indirect labor (total) $ 7,310
Distribution of Resource Consumption Across Activity Cost Pools

Machining Setting Up Other
Equipment depreciation 0.20 0.50 0.30
Indirect labor 0.30 0.30 0.40
Costs in the Machining 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.

MHs Batches
Product S4 15,300 300
Product C0 8,100 1,400
Total 23,400 1,700
Additional data concerning the company's products appears below:

Product S4 Product C0
Sales (total) $ 78,900 $ 72,900
Direct materials (total) $ 21,900 $ 23,600
Direct labor (total) $ 42,600 $ 26,300
Required:

a. Assign overhead costs to activity cost pools using activity-based costing.

Activity Cost Pools
Machining Setting Up Other Total
Equipment depreciation
Indirect labor
Total
b. Calculate activity rates for each activity cost pool using activity-based costing.

Activity Cost Pools Activity Rate
Machining per MH
Setting up per batch
c. Determine the amount of overhead cost that would be assigned to each product using activity-based costing.

Amount of Overhead Cost
Product S4
Product C0
d. Determine the product margins for each product using activity-based costing.

Product Margin
Product S4
Product C0