Information about a company's two products is found below. Direct Labor- Hours per Unit 0.70 0.30 Product A Product B Annual Production 14,000 units 47,000 units Additional information about the company follows: a. Direct materials per unit is $24 for Product A and $10 for Product B. b. The direct labor wage rate is $13 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. Expected Activity Activity cost Pool (and Activity Mensure) Machine setups (number of setups) Special process (machine-hours) General factory (Direct labor-hours) Estimated Overhead Cost $ 25,740 $ 110,000 $ 406,300 Product Product 3 130 104 4,400 0 9,800 14,100 Total 234 4,400 23,900 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. 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 Machine setups Special process General factory Activity Rate per setup per MH per DLH 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 Using ABC costing, determine the total cost per unit of Product A and Product B. (Do not round in Round your answers to 2 decimal places.) Product A Product B Direct materials Direct labor Manufacturing overhead Unit product cost $ 0.00 $ 0.00