3. he cost accountant of ABC Manufacturing attended a workshop on activity-based costing and was impressed by the results. After consulting with the production personnel, he prepared the following information on cost drivers and the estimated volume for each driver. l{lost Driver Volume Actnnty Cost Driver Ace Best Champ Total Overhead Costs Machining Set-up No. of Set-up 125 75 50 250 P 150,000 Machining Machine hours 2,500 1,500 2,000 6,000 P 750,000 Assembly Assembly Direct Labor Hrs. 25,000 15,000 5,000 45,000 P 350,000 Inspection No. of Inspection 50 25 25 100 P 90,000 Determine the cost driver rate for each activity cost pool and use the activity-based costing method to determine the unit cost for each product