High-Calibre Products Corporation makes two products: tianium rims and posts. Data regarding the two products follow: Direct Labour Annual Rims Posts Hours per Unit Production 40,000 units 180,000 units 0.80 0.40 Additional information about the company follows a. Rims require $13 in direct materials per unit, and posts require $6 b. The direct labour wage rate is $18 per hour. c. Rims are more complex to manufacture than posts, and they require special equipment. d. The ABC system has the following activity cost pools Activity Estimated Overhead Activity Measure Activity Cost Pool Machine setups Special processing General factory Total Cost Rims Posts $41,800 200 Number of setups Machine-ho 380 8,000 Direct labour-hours $832,000 32,000 72,000 104,000 180 urs $280,000 8,000 Required: 1. Compute the activity rate for each activity cost pool Activity Cost Pool Machine setups Special processing General factory Activity Rate per setup per MH per DLH