Villeda Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products. 
Data concerning two products appear below: 
Required:
How much overhead cost would be assigned to each of the two products using the company's activity-based costing system?
Definitions:
Esterase Production
Refers to the biological synthesis of esterases, enzymes that split esters into an acid and an alcohol in a chemical reaction with water.
Beneficial Allele
An allele that contributes to an increased fitness of an organism, enhancing survival and reproduction in a specific environment.
Fixation
The process by which a genotype or allele reaches a frequency of 100% in a population, eliminating all other variations.
Infinite Size
A concept often used in population genetics to describe a population so large that genetic drift and sampling errors are negligible.
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