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	$63,800
Machine maintenance	$12,950
Cost drivers
Number of material moves	580
Number of machine hours	37,000

Required: 1. Calculate Bluefields activity rate for each cost pool. 2. Determine the amount of overhead assigned to Bluefields products if each has the following activity demands:

	Product A	Product B
Number of material moves	230	350
Number of machine hours	17,800	19,200

Activity cost pools Materials handling Machine maintenance $63,800 $12,950 Cost drivers Number of material moves Number of machine hours 580 37,000 Required: 1. Calculate Bluefield's activity rate for each cost pool. 2. Determine the amount of overhead assigned to Bluefield's products if each has the following activity demands: Number of material moves Number of machine hours Product A 230 17,800 Product B 350 19,200 Complete this question by entering your answers in the tabs below. Required 1 Required 2 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 per Machine Hour Machine Maintenance Requir 1. Calculate Bluefield's activity rate for each cost pool. 2. Determine the amount of overhead assigned to Bluefield's products if each has the following activity demands: Number of material moves Number of machine hours Product A 230 17,800 Product B 350 19,200 Complete this question by entering your answers in the tabs below. Required 1 Required 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 to 2 decimal places.) Number of material moves Number of machine hours Product A 230 17,800 Product B 350 19,200 Show less Total Overhead Assigned Product A Product B