Howell Corporation's activity-based costing system has three activity cost pools-Machining. Setting Up and Other The company's overhead costs, which consist of equipment depreciation and Indirect labor, are allocated to the cast pools in proportion to the activity cost pool consumption of resources. Equipment depreciation (total) Indirect labor (totel 8.35,165 Distribution of Resource Consumption Across Activity Cost Pools Equipment depreciation Indirect labor 0.30 8.58 8.30 8.45 0.40 8.56 Costs in the Machining 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 Reteben Product B4 Product CO Total MPF 9,100 600 7,400 2,000 16,500 2,600 Additional data concerning the company's products appears below: Product 64 Bales (total) $ 84,200 Product C $ 83,700 Direct materials (total) $30,600 $ 28,000 Direct labor (total) $ 39,700 $ 34,400 Required: a. Assign overhead costs to activity cost pools using activity-based costing. b. Calculate activity rates for each activity cost pool using activity-based costing. c. Determine the amount of overhead cost that would be assigned to each product using activity-based costing. d. Determine the product margins for each product using activity-based costing