Fellar Corporation has identified the following information:Activity pools Materials handling$ $47,300$Machine maintenance$ $26,800$Cost drivers Number of material moves$860$Number of machine hours$67,000$Required:Calculate the activity rate for each activity pool.Determine the amount of overhead assigned to Fellars products if they have the following activity demands: Product AProduct BNumber of material moves$580280$Number of machine hours$42,50024,500$Using activity proportions, determine the amount of overhead assigned to Fellars products.