contributor to the company's new farm machinery products. The R\&D activity is an overhead cost center that performs services only to in-house manufacturing departments (four different product lines), all of which produces agricultural/farm/ranch-related machinery products. The department has never sold its services to outside companies. But, because of its long history of success, larger manufacturers of agricultural products have approached Sunland to hire its RED department for special projects, Because the costs of operating the RED department have been spiraling uncontrollably. Sunland's management is considering entertaining these outside approaches to absorb the increasing costs. However, (1) management doesn't have any cost basis for charging RED services to outsiders, and (2) it needs to gain control of its R\&D costs. Management decides to implement an activity-based costing system in order to determine the charges for both outsiders and the in-house users of the department's services. R\&D activities fall into four pools with the following annual costs. Activity analysis determines that the appropriate cost drivers and their usage for the four activities are: (a) Your answer is correct. Compute the activity-based overhead rate for each activity cost pool. Compute the activity-based overhead rate for each activity cost pool. How much cost would be charged to an in-house manufacturing department that consumed 1.710 hours of market analysis time, was provided 280 designs relating to 8 products, and requested 83 engineering tests? Total overhead assigned