EyeGuard Equipment Incorporated (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 EEI is as follows: Salaries Supplies Factory expense Total Factory Costs $ 844,000 144,000 544,000 $ 1,532,000 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 15% 20 Assembly 55% Inspecting and Finishing 20% Packaging 10% Total 100% 60 20 100 80 20 100 Factory expense The activity cost drivers for the two products are summarized below. Activities Setup Assembly Inspect and finishing Packaging Batches Units Finishing hours, per unit Packaging hours, per unit Materials per unit Activity Driver Batch Units Finishing hours Packing hours Safe-V 190 54,000 0.20 0.10 Safe-T 540 66,000 0.30 $ 3.50 0.15 $ 6.00 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. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Determine the amount of the cost pool for each of the four activities. Inspecting Factory Costs Setup Assembly & Packaging Finishing Salaries $ 844,000 $ 126,600 $ 464,200 ( $ 168,800 $ 84,400 Supplies $ 144,000 $ 28,800 $ 86,400 $ 28,800 Factory expense $ 544,000 435,200 $ 1,532,000 $ 590,600 $ 108,800 $ 659,400 $ 0 0 $ 197,600 $ 84,400 < Required 1 Required 2 > 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. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Determine the activity-driver rates for assigning factory costs to the two products. (Round your answers to 2 decimal places.) Activity- Driver Rates Setup $ 809.04 Assembly $ 5.50 Inspect and Finish $ 6.46 Packaging S 5.52 < Required 1 Required 3 > 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. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Determine the activity-based unit cost for each of the products. (Round your intermediate calculations and final answers to 2 decimal places.) Safe-V Activity-based cost per unit $ 13.69 $ Safe-T 20.89 < Required 2 Required 3