Dragon Fruit Company manufactures two products, see below. The company allocates its entire manufacturing overhead to these two product lines based on machine hours. It is considering implementing an activity-based costing (ABC) system that allocates its overhead to four cost pools. Activity Cost Pool Activity Measure Estimated Overhead Cost Machining Machine-hours $ 450,000 $ 400,000 HR Supporting direct labour Direct labor-hours Machine setups $ Number of setups 95,000 Number of product $ lines 99,000 Product-sustaining $ Total 1.044.000 The expected activity for the year was distributed among the company's two product lines as follows: Product B Product A 7500 6100 Activity Measure Machine-hours Direct labor-hours Number of setups Number of product lines 8100 4100 80 190 1 1 Required: 1. Based on the data of four cost pools and activity measures, compute the activity rate for each activity cost pool: a. What is the activity rate for the Machining activity cost pool?Round to nearest dollar Activity rate: $ per machine-hour b. What is the activity rate for the Supporting Direct Labour activity cost pool?Round to nearest dollar Activity rate: $ per direct labour-hour