ACCT126: Introduction to Managerial Accounting 6. Natures has three cost pools and an associated cost driver to allocate the costs to the product. The cost pools, cost driver, estimated overhead, and estimated activity for the cost pool are: Cost Pool Cost Driver Estimated Estimated Activity per Overhead Driver Material Material Requisitions 14,000 $52,500 Machine Machine Hours 186,400 $363,500 Operation Inspection Number of 10,000 $75,000 Inspections What is the predetermined overhead rate for each activity