Groleau Corporation has an activity-based costing system with three activity cost pools--Processing. Setting Up, and Other. The company's overhead costs, which consist of factory utilities and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources. Costs in the Processing cost pool are assigned to products based on machine-hours (MHS) and costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. Data concerning the two products and the company's costs and activity based costing system appear below: Factory utilities total) Indirect labor (total) $34,800 $12,400 Distribution of Resource Consumption Across Activity Cost Pools Factory utilities Indirect labor Processing 0.20 0.40 Setting Up Other 0.50 0.30 0.50 0.10 Product SB Product 11 Total MHS 3,100 7.100 10,400 Batches 1,200 1.100 2,300 Sales (total) Direct materials (total) Direct labor (total) Product 58 $75,400 $27,600 $29,700 Product 1 $99.500 $ 35,600 $ 42,700 Required A Required B Required C Required D Calculate activity rates for each activity cost pool using activity-based costing. (Round your ar Activity Cost Pools Processing Setting up Activity Rate per MH per batch Required A Required B Required Required D Determine the amount of overhead cost that would be assigned to each product using activ intermediate calculations to 2 decimal places.) Amount of Overhead Cost Product S8 Product F1 Required A Required B Required C Required D Determine the product margins for each product using activity-based costing. (Round inte places.) Product Margin Product S8 Product F1