cional manufactures two products, A#4 and B#3. The company expects to produce and sell 3,200 units of A#4 and 2,100 units of B#3 during the year. National uses activity based costing to compute overhead costs per product. Data relating to the company's three activity cost pools are given below for the current year: L Direct Materials Direct Labor 925 A#4 $36.50 $28.30 B #3 $46.50 162 SD $57.90 63, Expected Activity Activity Cost Pool Machine Setups Purchase orders General Factory Estimated Overhead Costs $4,680 $85,000 $134,880 A#4 260 1080 B#3 260 2,320 4,200 Total 520 3,400 11,240 Required: Using the activity-based costing approach, determine the overhead rates for each activity cost pool. Using the above overhead rates determine the overhead cost charged per unit for each product