DB Inc. is in the custom pizza dough business and utilizes a job order costing system. Manufacturing overhead is currently applied to jobs using a plant-wide rate on the basis of direct labor costs. The following estimates were made at the beginning of the year for 2019. Their Lehigh intem has suggested to the controller that they consider an Activity Based Approach (ABC) to costing their products. Departments Dough Packaging Mixing 3,000 2,000 Total Plant 5,000 Direct Labor nours $30,000 $20,000 $50,000 Direct Labor costs Manufacturing Overhead 560,000 $80,000 $ 140,000 Activity Batches mixed Packages filled Activity Level 6.000 Batches 20.000 Packages A. the cost rate per activity under ABC Departments Dough Mixing Packaging Cost rate They are currently bidding on a job for Victory Pizza Palace that has the following cost components: Packaging Dough Mixing $1,000 $250 Direct Materials Direct Labor $750 $1,000 kosts Direct Labor 50 150 Hours Activity Level 5 batches 80 packages