A company identified the following partial list of activities, costs, and activity drivers expected for the next year: Activity Extrusion Costs Handling Costs Packaging Costs Expected Costs $83,600 $8,800 $40,500 The company produces two products, A and B, as follows: Description Production Volume Batches Made 200 batches Orders filled 75 orders What is the activity rates for Extrusion Costs? Product A 750,000 units Cost Driver Number of Batches Made Number of Orders Filled Number of Units Made Product B 600,000 units 750 batches 200 orders