Comparing ABC and Plantwide Overhead Cost Assignments Castle Dale Company uses activity-based costing (ABC). The controller identified two activities and their budgeted costs: Setting up equipment is based on setup hours, and other overhead is based on oven hours. Castle Dale produces two products, Fudge and Cookies. Information on each product is as follows: Kequred: 1. Calculate the activity rate for (a) setting up equipment and (b) other overhead. a. Setting up equipment X per setup hour b. Other overhead per oven hour