Adelberg Corporation makes two products: Product A and Product B. Arnul production and sales we 500 1.000 units of Product B. The company has traditionally used direct laber-hours as the basis for women overhead to products Product Arequires A direct labor-hours per unit and Product Brendres 02 drevet her tour per me The total estimated overhead for next period is $68,756. The company is considering switching to an activity-based costing system for the purpose of computing unit prodat comes to external reports. The new activity-based costing system would have three overhead activity cunt pech Activity General Factory--with estimated overhead costs and expected activity as follows: Estimated Overhead Expected Activity Product Product Total B Activity Cost Pool Costs $31.031 $22.249 $15.476 $68.756 1.000 1.600 200 300 1300 300 1.900 200 400 Activity 1 Activity 2 General Factory Total (Note: The General Factory activity cost pool's costs are allocated on the basis of direct later tour) 1.600 $15A76 $68,756 1.300 300 1.900 200 200 400 (Note: The General Factory activity cost pool's costs are allocated on the basis of direct uber tors) The predetermined overhead rate (l.e., activity rate) for Activity 2 under the activity based casting de $36.19 $74.16 $11.71 $13.91