General Electric (GE) has the following activity cost pools and related cost drivers:

Activity	Cost Driver	Cost Driver Volume	Total Cost
Order Processing	Number of Orders	5,000	$500,000
Machine Operations	Machine Hours	20,000	$1,200,000
Product Inspections	Number of Inspections	8,000	$600,000

The actual usage of cost drivers for the products are as follows:

Product	Number of Orders	Machine Hours	Number of Inspections
A	2,000	10,000	4,000
B	3,000	10,000	4,000

Requirements:

1. Calculate the activity rates for each cost pool.
2. Allocate the overhead costs to each product.
3. Prepare an Activity-Based Costing (ABC) report for GE.
4. Analyze the cost per unit for each product.