EyeGuard Equipment Incorporated (EE) 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 EEI is as follows: Factory Costs Salaries Supplies Factory expense Total $ 646,000 146,000 546,000 $1,550,000 EEI 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. EEI has four activities job setup, assembly, inspecting and finishing, and packaging Salaries Supplies Setup: 20% 25 Assembly 60% Inspecting and Finishing Packaging Total 15% 5% 100% 60 15 100 90 10 100 Factory expense The activity cost drivers for the two products are summarized below Activities Activity Driver Setup Batch Assembly Units Inspect and finishing Finishing hours Packaging Packing hours Safe V Batches Units Finishing hours, per unit 210 56,000 0.30 Safe-1 560 68,000 0.20 Packaging hours, per unit Materials per unit Required: 0.20 0.10 $4.00 $5.00 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 eachs of the products. Complete this question by entering your answers in the tabs below.