Comparing ARC & Plant wide overhead lust Assignments Wellington Chocolate Company was activity Losed costing. The controller identified two activities the budgeted costs : Setting the equipment 1,064,000 other overhead 1, 160,ooo Setting up equipment is based on set up hours 4 other overhead is based on oven hours. Wellington Induces two products. Fudge Cookies Cookies Total units Produced 8,000 445,00 453,000 Set up Hours 15,000 19.000 Oven Hours G 7,000 8,000 - Calculate the activity rate for a setting up equipment b) other overhead