7. The controller of Sensor Co. after taking Managerial Accounting, has decided to implement an ABC system in the assembly department she identifies the following three cost pools and cont drivers Costs Product A 10,000 40 Cost pool Setup of machines Parts assembly Receiving and handling of materials Total overhead Cost driver Number of setups Number of parts Pounds of materials Product D 60 250 150 20.000 20.000 50.000 5 5 What is the allocation rate for the receive and handloro materials 2.000 20.000 100 50