Desjarlais Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products. 
Data concerning two products appear below: 
Required:
a.How much overhead cost would be assigned to Product S96U using the company's activity-based costing system? Show your work!
b.How much overhead cost would be assigned to Product Q06F using the company's activity-based costing system? Show your work!
Definitions:
Accounting Return
A measure of profitability in relation to various accounting measures, such as net income or assets.
Average Accounting Return (AAR)
An investment’s average net income divided by its average book value.
Return on Equity (ROE)
A measure of financial performance calculated by dividing net income by shareholders' equity, reflecting the profitability relative to the equity.
Return on Assets (ROA)
A financial ratio indicating how profitable a company is relative to its total assets, calculated as net income divided by total assets.
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