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:
Alcohol Use
The consumption of beverages that contain ethanol, ranging from moderate drinking to alcohol abuse or dependence.
Physically Restrained
The use of physical force or devices to limit a person's movements or behavior, typically in medical, law enforcement, or care settings.
Patient's Safety
The prevention of harm to patients, emphasizing reducing risk of errors and injuries in healthcare settings.
Durable Power of Attorney
A legal document that grants one person the authority to make financial and/or health decisions on behalf of another, enduring beyond the latter's capacity to make those decisions.
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