INSTRUCTIO PART I- Calculate the Activity Rates for a Volume Based (DL Hours) and ABC (Cost Pools/Drivers) Brooks manufactures tires for dune buggies and has two difterent products; rugged tires and smooth tires. Volume (Traditional System) is based on direct labor hours. The following information is available: When cells are colored orange you MUST use the round function with your or Drver Direct Labor Hours Materiais handling Machine setups Quality inspections $125,000 $60,000 $54,000 $57.000 $296,000 Direct Laber Hours 63.000 32.cCO per hour Num bor of Setups Number of Inspections per setup 1. Round each of the Activity Rates using the Round function to round your answers to 2 Decimal Places 2. For cels, 19 and I10, after using the round function you will need to use the decrease decimal button to display 2 decimal places r hour INSTRUCTION: PART II - Assign Overhead cost to Rugged Tires using Volume Based and ABC rates Assigned OH-Volume Besed Assigned OH-ABC Round each of the Assigned OHs using the Round function to round your answers to 0 Decimal Places