Dover Manufacturing Company makes two products. The company's budget includes $200,000 of overhead. Dover recently implemented an activity-based costing system and had determined that overhead can be broken into three overhead cost pools: cutting, machine set-ups, and shipping. The following is a summary of company information: Dover's overhead rates using the activity-based costing pools are: Cutting: \$2.16 per cut; Machine Set-ups: $6.50 per machine hour; Shipping: $2.50 per shipment Cutting: $48 per cut; Machine Set-ups: $40 per machine hour; Shipping: $0.50 per shipment Cutting: $24 per cut; Machine Set-ups: $20 per machine hour; Shipping: $0.50 per shipment None of the above