E4-6 Calculating Activity Rates, Assigning Costs [LO 4-3, 4-4] Fellar Corp. has identified the following information: Activity cost pools Materials handling Machine maintenance Cost drivers Number of material moves Number of machine hours $30,240 28,120 720 76,000 Required: 1. Calculate the activity rate for each cost pool. (Round your answers to 2 decimal places.) Activity Rate Material Handling Machine Maintenance per Material Move per Machine Hour 2. Determine the amount of overhead assigned to Fellar's products if they have the following activity demands: (F whole dollar amount.) Product A Product B 100 41,200 34,800 620 Number of material moves Number of machine hours Total Overhead Assigned Product A Product B