Bluefield has decided to use an ABC costing system and has identified the following detailed information about its cost pools and cost drivers: Activity cost pools Materials handling Machine maintenance $57,600 $14,260 Cost drivers Number of material moves Number of machine hours 480 46,000 Required: 1. Calculate Bluefield's activity rate for each cost pool. (Round your final answer for per material moves to nearest dollar amount and per machine hour to 4 decimal places.) Activity Rate Materials Handling per Material Move Machine Maintenance per Machine Hour 2. Determine the amount of overhead assigned to Bluefield's products if each has the following activity demands: (Round intermediate calculations to 4 decimal places and your final answers to2 decimal places.) Number of material moves Number of machine hours Product A 210 16,500 Product B 270 29,500 Total Overhead Assigned Product A ProductEB