Information about a company's two products is found below. Direct Labor- Hours per Unit 0.60 0.20 Product Product B Annual Production 11,000 units 55,000 units Additional information about the company follows: a. Direct materials per unit is $27 for Product A and $15 for Product B. b. The direct labor wage rate is $12 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 Expected Activity Overhead Activity Cost Pool (and Activity Measure) Cost Product A Product B Total Machine setups (number of setups) $ 18,000 Special process (machine-hours) $ 168,000 4,200 4,200 General factory (Direct labor-hours) $ 123,200 6,600 11,000 17,600 80 144 64 0 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. 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 General factory per DLH per MH Required 1 Required 2 Using ABC costing, determine the total cost per unit of Product A and Product B. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Product A Product B Direct materials Direct labor Manufacturing overhead Unit product cost