each of the three processing stages are shown in the following table. These costs include production labor assigned to each stage, support labor performing tasks (such as handling the output of the previous stage and setting up for the new stage), and laboratory testing. Additional materials for packing are needed in the pulverizing and packing stage: MIXING AND BLENDING REACTION CHAMBERS PULVERIZING AND PACKING Production labor $253,000 $1,144,010 $396,000 Engineering support 22,000 50,600 24,200 Materials handling 19,800 19,810 29,700 Equipment maintenance 11,000 35,200 8,810 Laboratory expenses 22,000 22.000 4,400 Depreciation 44,000 176,000 52,800 Power 35,200 85,800 26,400 General and administrative 17,600 17,600 17,600 Total conversion costs $424,600 $1,551,000 $559,900 Total number of process hours 8,760 35.040 8,760 Required (a) Determine the estimated conversion cost driver rate per process hour for each stage. (Round to three digits after the decimal point.) (b) Consider two of Connor Chemical's representative products, C206 and C208. Both products are derivatives of ethyl oleate and at the start of the process require the same basic raw materials. Using the information below, determine the total cost of a batch of C206 and a batch of C208: C206 C208 Materials: Raw materials, beginning of process $1,488.00 $1,488.00 Packing materials $175.20 $280.80 Conversion hours: Mixing and blending 6 hours 6 hours Reaction chamber 24 hours 24 hours Pulverizing and packing 4 hours 8 hoursLOS,6 4-46 Process costing Connor Chemical Company's plant processes batches of organic chemical products through three stages after starting with raw materials: (1) mixing and blending, (2) reaction chamber, and (3) pulverizing and packing. Connor Chemical's estimates for the total conversion costs for