activity cost pools' consumption of resources. Costs in the Processing cost pool are assigned to products based on machine hours (MHs) and costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. Data concerning the two products and the company's costs and activity-based costing system appear below: $34,800 Factory utilities (total) Indirect labor (total) $ 9,500 Distribution of Resource Consumption Across Activity Cost Pools Processing Factory utilities Indirect labor 0.30 0.50 Setting Up 0.30 0.40 Other 0.40 8.10 Product 58 Product F1 Total MHS 3,200 2,500 10,700 Batches 900 700 1,600 Sales (total) Direct materials (total) Direct labor (total) Product S8 $72,25e $24,600 $32,200 Product F1 $ 98,400 $ 36,200 $ 43,900 Required: a. Assign overhead costs to activity cost pools using activity based costing b. Calculate activity rates for each activity cost pool using activity based costing c. Determine the amount of overhead cost that would be assigned to each product using activity based costing, d. Determine the product margins for each product using activity based costing