4. Yo Scooter Inc. makes two types of scooters: manual and electric. It estimates it will make 5,000 manuals and 1,000 electric scooters in 2020. To allocate manufacturing overhead, it uses an ABC system with the following three cost pools and cost drivers: Cost Pool Cost Driver Manual Electric Cost of Equipment 60,000 Machine hours 2,000 1,500 Set up of machines 40,000 Number of setups | 200 300 Handling of materials 49,000 Number of parts 120,000 50,000 Total Overhead 149,000 (Note: Round answer to two decimal places.) What is the allocation rate for each cost pool? How much overhead cost will be allocated to which product line? What is the overhead cost per unit for the Manual model? And the Electric model