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 $70,000 $18,900 Cost drivers Number of material moves Number of machine hours 560 45,000 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 260 300 17,300 27,700 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.) Activity Rate Materials Handling per Material Move Machine Maintenance per Machine Hour 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 $70,000 $18,900 Cost drivers Number of material moves Number of machine hours 560 45,000 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 260 300 17,300 27,700 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 260 17,300 Product B 300 27,700 Show less Total Overhead Assigned Product A Product B