Brian Company manufactures two products: X and Y. The overhead costs have been divided into four activity pools that use the following cost drivers:

Product	Number of Materials Requisitions	Number of Machine Setups	Hours of Machine Operation	Number of Product Inspections
Product X	24	70	6,000	50
Product Y	16	230	3,000	110
Cost per Pool	$20,000	$180,000	$270,000	$41,600

Required:

a. Compute the unit activity costs for each of the cost drivers listed.

b. Assign the overhead costs to products X and Y using activity-based costing.