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 $57,810 S16,280 Cost drivers Number of material moves Number of machine hours 470 44,000 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 per Machine Hour Machine Maintenance 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 240 17,100 Product B 230 26,900 Total Overhead Assigned Product Product B