Direct labor or machine hours may not be the appropriate cost driver for overhead in all areas of manufacturing due to the complexities of many manufacturing processes. Marv companies use activity-based costing (ABC) which uses multiple drivers (items that consume resources) rather than just one driver to apply overhead to their activities. With ABC, a company can use a cost driver that has a direct causeieffect relationship in its applied overhead costs Waterways looked into ABC as a method of costing because of the variety of items it produces and the many different activities in Which it is irvolwed. The activities listed below area sample of possible cost pools for Waterways. Usaing the following information, determine the overhead rates and the actual cost assigncd for each of the activity cost pools in a possible ABC systemi for Waterways. (Rlound answers to 2 decimal ploces, e.3. 12.25.) WATERWAYS CORPORATION Activity- Based Activity Cost Overhead Actual Pools Rates Cost Assigned Irrigation installation $ $ Machining (all machine use) Customer orders Design Selling eTextbook and Media How would you classify each of the following activities by level-unit level, batch level, product level, or facility level? Advertising Equipment setups Electricity required to run equipment Requisitioning materials