Information about a company's two products is found below. Direct Labor- Hours per Unit Annual Production. Product A 0.70 23,000 units Product B 0.30 56,000 units Additional information about the company follows: a. Direct materials per unit is $36 for Product A and $20 for Product B. b. The direct labor wage rate is $11 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) Required: Estimated Expected Activity Overhead Cost Product A $ 14,535 85 Product B 68. Total $ 250,000 5,000 0 $ 296,100 16, 100. 16,800 153 5,000 32,900 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.