Company Healthy produces two main products: Daily vitamins and prenatal vitamins. They use activity-based costing and determined the following cost pools which are relevant to production: Activity Expected monthly Expected amount of Setup Mixing Quality testing Cost driver Number of setups overhead cost driver $18,000 85 setups $29,000 3,600 mixing hours $25,100 510 tests Mixing hours Number of tests Company Healthy compiled the following information about the chosen cost drivers and each of their products Number of setups Mixing hours Number of tests Sales price per unit Direct materials cost per unit Direct labor cost per unit Units of production per month Daily vitamins Prenatal vitamins 48 42 1,700 1,900 220 280 $7.00 $7.00 $2.00 $2.50 $0.70 $1.10 70,000 40,000 1. Assuming an ABC system, calculate the activity rates for each activity fine formulas to calculate your work) Activity Setup Mixing Cost driver Activity rates Number of setups Mixing hours Number of tests Quality testing 2. Assuming an ABC system, assign overhead costs to each product based on activity demands (use formulas to calculate your work) Daily vitamins Prenatal vitamins Setup costs Mixing costs Quality testing costs TOTAL overhead cost Overhead cost per unit