E4-8 (Algo) Calculating Activity Rates, Assigning Costs [LO 4-3, 4-4] Bluefield has decided to use an ABC costing system and has identified the following detailed information about its cost pools and cost drivers: $66,960 $14,060 Activity cost pools Materials handling Machine maintenance Cost drivers Number of material moves Number of machine hours 540 38,000 Required: 1. Calculate Bluefield's activity rate for each cost pool. 2. Determine the amount of overhead assigned to Bluefield's products if each has the following activity demands: Number of material moves Number of machine hours Product A Product B 210 330 17,800 20,200 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Calculate Bluefield's activity rate for each cost pool. (Round your final answer for per material moves to nearest dollar amount and per machine hour to 4 decimal places.) Activity Rate per Material Move Materials Handling Machine Maintenance per Machine Hour