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$ $63,500$Machine maintenance$ $15,360$Cost drivers Number of material moves$500$Number of machine hours$48,000$Required:Calculate Bluefields activity rate for each activity pool.Determine the amount of overhead assigned to Bluefields products if each has the following activity demands: Product AProduct BNumber of material moves$280220$Number of machine hours$16,50031,500$