Head-to-Toe produces two types of athletic shoes, Shoe A and Shoe B. First compute the activity rate for each activity, then allocate the total overhead costs based on the ABC method according to the information shown below: Shoe A Shoe B Activities Consumed Activity Allocated Activities Rate Cost Consumed Activity Rate Allocated Cost Design changes 75 25 Setups 250 750 Plant services 3,500 4,000 Total Allocated Cost