Farrow Corporation manufactures two products: A and B. The total indirect manufacturing overhead resource costs of $100,350 have been assigned to four activity cost pools that use the following cost drivers:

Product	Number of Setups	Machine Runs	Packing Hours	Orders
Product A	20	35	1,000	75
Product B	10	70	1,500	125
Cost per Pool	$8,100	$5,100	$65,000	$22,000

Required:

a. Compute the unit activity costs for each of the cost drivers listed.

b. Assign the overhead costs to products A and B using activity-based costing.