EB11. LO 6.3 Carboni recently added a carbon line in addition to its aluminum line. The following are estimates to be used in determining the overhead allocation rate for ABC. Cost Pool Cost Driver Estimated Overhead Carbon Aluminum Material handling Material requisitions $45,000 120,000 60,000 Machine setups Number of setups 55,000 80,000 30,000 Assembly Number of parts 25,000 35,000 15,000 What would be the predetermined rate for each cost pool