Bluefield has decided to use an ABC costing system and has identified the following detailed information about its activity pools and cost drivers Activity pools Materials handling Machine maintenance Cost drivers Number of material moves Number of machine hours $ 49,020 $ 17,680 430 52,000 Required: 1. Calculate Bluefield's activity rate for each activity pool. 2. Determine the amount of overhead assigned to Blueffeld's products if each has the following activity demands: Number of material moves Number of machine hours: Product A Product B 250 180 16,800 35,200