Assume you are the CFO of John Doe Co$,$ and you make $2$ unique products: forklifts and tractors. You have elected Activity Based Costing, and plan to apply overhead to your $2$ products based on the following activity cost pools:

Design

Purchase

Cut

Weld

Inspect

How many predetermined overhead rates will result based on the above inputs?

$1$

$3$

$6$

$5$

$10$