Hugle Corporation's activity-based costing system has three activity cost pools-Machining Setting Up and Other. The company's overhead costs have already been allocated to these cost pools as follows Machining $15,200 Setting Up $16,000 Other$16,000 Costs in the Machining cost pool are the Setti cost pool are not assigned to products. The following table shows the machine-hours and number of batches associated with each of the company's two products assigned to products based on machine-hours (MHs) and costs in ng Up cost pool are assigned to products based on the number of batches. Costs in the Other MHs Batches 2,000 800 8,000 200 Product ES. Product V.00 1.000 Total Additional data concerning the company's products appears below Product E8 Product V8 $220,700 $165,500 $83,100 $58,000 Sales (total) Direct materials (total)-- Direct labor (total).. $78,600 $89,600 Required: a. Calculate activity rates for each activity cost pool using activity-based costing. b. Determine the amount of overhead cost that would be assigned to each product using activity-based costing. c. Determine the product margins for each product using activity-based costing