3. NH Company manufactures and sells two products: Product C and Product M. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: The direct labor rate is $22 per DLH. The direct materials cost per unit is $124 for Product C and $144 for Product M. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Required: In all computations involving dollars in the following requirements, round off your answer to the nearest whole cent. A. Compute the activity rates under the activity-based costing system. B. Determine how much overhead would be assigned to each product under the activity-based costing system. C. Determine the unit product cost of each product under the activity-based costing method