Chapter 4 i Saved Help Save Bluefield has decided to use an ABC costing system and has identified the following detailed information about its cost pools an drivers: Activity cost pools Materials handling $66,690 Machine maintenance $13,600 Cost drivers Number of material moves 570 Number of machine hours 40,000 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 220 16,600 350 23,400