Comparing ABC and Plantwide Overhead Cost Assignments The Sabroso Chocolate Company uses activity-based costing (ABC). The controller identified two activities and their budgeted costs: Setting up equipment $270,000 Other overhead $900,000 Setting up equipment is based on setup hours, and other overhead is based on oven hours. Sabroso produces two products, Fudge and Cookies. Information on each product is as follows: Required: Calculate the activity rate for (a) setting up equipment and (b) other overhead. Setting up equipment $ per setup hour Other overhead $ per oven hour How