Information about a company's two products is found below. Direct Labor Hours per Unit 0.80 0.40 Product A Product 8 Annual Production 16,000 units 42,000 units Additional information about the company follows: a Direct materials per unit is $22 for Product A and $12 for Product B. b. The direct labor wage rate is $20 per hour c. Product A requires a special process that is not required for Product B. d. The following activity cost pools are used by the company's ABC system Activity Cost Pool (and Activity Measure) Machine setups (number of setups ) Special process (machine-hours) General factory (Direct labor-hours) Estimated Expected Activity Overhead Cost Product A Product B Total $ 31,320 145 116 261 $ 253,000 4,600 4,600 $ 562,400 12,800 16,800 29,600 Required: 1. For each activity cost pool, calculate the activity rate. 2. Using ABC costing, determine the total cost per unit of Product A and Product B. Complete this question by entering your answers in the tabs below. Required 1 Required 2 For each activity cost pool, calculate the activity rate. Activity Cost Pool Activity Rate Machine setups per setup Special process per MH General factory per DLH Required 2 > Using ABC costing, determine the total cost per unit of Product A and Product B. (Do not round intermedi. Round your answers to 2 decimal places.) Product Product B Direct materials Direct labor + Manufacturing overhead Unit product cost