E4-8 Calculating Activity Rates, Assigning Costs [LO 4-3,4-4 Bluefield has decided to use an ABC costing system and has identined the tollowing detailed intormation about its cost pools and cost drivers: Activity cost pools Materials handling Machine maintenance $51,980 $16,960 Cost drivers Number of material moves Number of machine hours 460 53,000 Required 1. 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 Materials Handling per Material Move Machine Maintenance per Machine Hour 2. Detemine the amount of overnead assigned to Bluefield's products if each has the following activity demands: (Round intermediate calculations to 4 decimal places and your final answers to 2 decimal places.) Number of material moves Number of machine hours Product A 230 17,500 Product B 230 35,500 ota ned Product A Product B