Activity Cost Pool Activity Measure Estimated Overhead Cost Machining Machine-hours $ 378,000 HR Supporting direct labour Direct labor-hours Machine setups $ 238,800 $ 93,100 Number of setups Product-sustaining Number of product lines $ 90,000 Total $ 799,900 The expected activity for the year was distributed among the company's two product lines as follows: Product A Product B 7900 16100 Activity Measure Machine-hours Direct labor-hours Number of setups Number of product lines 7900 4100 40 150 1 1 Required: 1. Based on the data of four cost pools and activity measures, compute the activity rate for each activity cost pool: a. What is the activity rate for the Machining activity cost pool? Round to nearest dollar Activity rate: $ per machine-hour b. What is the activity rate for the Supporting Direct Labour activity cost pool? Round to nearest dollar Activity rate: $ per direct labour-hour