Due Co, manufactures two bicycles, the Mountain Bike and the Street Racer, and anticipates producing 8,000 Mountain Bikes and 4,000 Street Racers. The direct material cost and direct labor cost for each bike are: Direct Materials $120 $60 Direct Labor $240 Mountain Bike Street Racer $160 Due's budgeted overhead cost of $2,140,000 is based on the following: Set-up procedures $400,000 Assembling stations $1,200,000 Finishing $ 240,000 Shipping $ 300,000 The following activities are needed to manufacture the bikes: Set-up Procedures 6,000 4,000 Assembling Stations 12,000 Finishing 8,000 Mountain Bike Shipping 4,000 2,000 Street Racer 8,000 4,000 For Questions 32-35, assume Due uses activity-based costing. 32. What is the cost driver rate for finishing? 33. What is the cost driver rate for shipping? 34. What is the manufacturing overhead cost per bike for the Mountain Bike? 35. What is the total cost per bike of the Mountain Bike