EyeGuard Equipment Inc. (EEI) manufactures protective eyewear for use in commercial and home applications. The product is also used by hunters, home woodworking hobbyists, and in other applications. The firm has two main product lines-the highest-quality product is called Safe-T, and a low-cost, value version is called Safe-V. Information on the factory conversion costs for EEl is as follow Salaries Supplies Factory expense Factory Coats $ 844,000 144,000 544,000 $1,532,000 EEl uses ABC to determine the unit costs of its products. The firm uses resource consumption cost drivers based on rough estimates of the amount that each activity consumes, as shown below. EEl has four activities: job setup, assembly, inspecting and finishing, and packaging. Setup 15% 20 Salaries Supplies Factory expense Assembly 55% 60 80 Inspecting and Finishing 205 20 20 Packaging 10% Total 1000 100 100 The activity cost drivers for the two products are summarized below. Activities Setup Assembly Inspect and finishing Packaging Activity Driver Batch Units Finishing hours Packing hours Batches Units Finishing hours, per unit Packaging hours, per unit Materials per unit Safe-V 190 54,000 0.20 0.10 $ 3.50 Safe-T 540 66,000 0.30 0.15 $ 6 Required: 1. Determine the amount of the cost pool for each of the four activities. 2. Determine the activity-driver rates for assigning factory costs to the two products, 3. Determine the activity-based unit cost for each of the products