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 $41,280 27,390 Cost drivers Number of material moves Number of machine hours 860 83,000 Required: 1. Calculate the activity rate for each cost pool. (Round your answers to 2 decimal places.) Activity Rate per Material Move per Machine Hour Material Handing Machine Maintenance