Budgeted Factory Overhead was associated with three activity pools for the production of products A and B. Setup Casting Forming Inspecting Total Budgeted Factory Overhead Cost $96,000 $384.000 $135,000 $40,500 : $655,500 # of Setups Machine Hours Direct Labor Hours # of Inspections Units Produced Product A 60 6,400 9,000 135 2,700 Product B 240 9,600 6,000 405 3,100 Total 300 16,000 15.000 540 Part I: Determine the Activity Rate for each Cost Pool: (round each rate to the nearest dollar) Setup Cost Pool Casting Forming Inspecting Rate Per Rate Per Setup Machine Hour Rate Per Direct Labor Hour Rate Per Inspection Cost Pool Activity Rates Units Total Cost Per Cost Unit (round to nearest dollar) (round to nearest PENNY) Produced Product A 2,700 Product B 3,100