Gabriel Company uses the department approach for allocating overhead. The Assembly Department uses hours as its allocation base and the Grinding Department uses machine hours as its allocation base. The data is as follows: Estimated Cost Pool Allocation base Assembly Department $800,000 100,000 direct labor hours Department $300,000 5,000 machine hours What is the allocation rate for each Department (round to the nearest cent)? Assembly = $11.00 per direct labor hour; Grinding = $220.00 per machine hour. Assembly = $0.13 per direct labor hour; Grinding = 50.02 per machine hour. Assembly = $8 00 per direct labor hour; Grinding = $60.00 per machine hour. Assembly = $10.48 per direct labor hour; Grinding = $10.48 per machine hour. None of the answer choices is correct. Which of the following items is a unit-level activity? Purchase requisitions issued for raw materials needed to produce groups of products. Direct labor assembling products