Information about a company's two products is found below. Direct Labor- Hours per Unit Annual Production 15 Product A 0.60 12,000 units Product B 0.20 44,000 units Additional information about the company follows: a. Direct materials per unit is $35 for Product A and $17 for Product B. b. The direct labor wage rate is $16 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. Estimated Activity Cost Pool (and Activity Measure) Machine setups (number of setups) Special process (machine-hours) General factory (Direct labor-hours) Required: Expected Activity Overhead $ Cost 30,420 $ 270,000 Product A Product B Total 130 4,500 104 0 $ 96,000 7,200 8,800 234 4,500 16,000 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 quoction by enterin