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 $63,600 $18,150 Cost drivers Number of material moves 530 Number of machine hours 55,000 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 Product B 240 17,300 290 37,700 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.) Materials Handling Activity Rate per Material Move