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 $ $70,400$

Machine maintenance $ $16,800$

Cost drivers

Number of material moves $550$

Number of machine hours $42,000$

Required:

Calculate Bluefield$$s activity rate for each activity pool.

Determine the amount of overhead assigned to Bluefield$$s products if each has the following activity demands:

Product A Product B

Number of material moves $210340$

Number of machine hours $16,10025,900$