Columbus Co. has determined the following activity cost pools and cost driver levels for the year: The following data is for the production of one batch of product X: Part A: Determine the cost allocation rate for each activity. (round to two decimals) Part B: Using the cost allocation rate calculated in Part A allocate indirect manufacturing costs to each activity. Part C: Calculate the total product cost for a single batch of product X. Part D: Calculate the total product cost per unit of each product X