9) Yang Corporation has an activity-based costing system with three activity cost pools-Machining. Batch Setup, and Other. The company's overhead costs, which consist of equipment depreciation and indirect labor, have been allocated to the cost pools already and are provided in the table below Activity Cost Pools Machining Setting Up Other Total Equipment depreciation Indirect labor Total $27,200 S6,800 $34,000 $68,000 1.00015005.000 $7.800$35.500 $73.000 pool are assigned to products based on machine-hours (MHs) and Costs in the Machining cost costs in the Batch Setup cost pool are assigned to products based on the number of batches. osts in the Other cost pool are not assigned to products. Data concerning the two products and the company's costs appear below MHs Batches 400 Product Q 5.600 1600 10,000 2.000 Product Z 4.400 Total Sales (total) Direct materials (total) Direct labor (total) Product Z Product Q $137,900 $173.300 $43.400 $57,500 $96,000 $59,700 Required: a. Calculate activity rates for each activity cost pool using activity-based costing. (3 pts) b. Determine the amount of overhead cost that would be assigned to each product using activity-based costing. (5 pts) c. Determine the product margins for each product using activity-based costing. (3 pts)