Ison Pharmaceuticals manufactures over-the-counter allergy medications. The company sells both large commercial containers capsules to health care facilities and small travel packs to shops in airports, train stations, and hotels. The following activity-based costing information regarding Ison's overhead costs for the current year has been provided: Estimated Estimated Quantity of Activity Overhead Costs Allocation Base Allocation Base Materials Handling $95,000 Number of kilos 25,000 kilos Packaging 273,000 Number of machine hours 4.200 machine hours Quality Assurance 105,000 Number of samples 2,500 samples Total Overhead Costs $473,000 a. [3 points) Compute the predetermined overhead allocation rate for each activity. Actual production information for the current year for each of Ison's two products is provided below. Commercial Containers Travel Packs Units produced 5,000 containers 70,000 packs Weight in kilos 16,500 Machine hours 3,200 1,000 Number of samples 970 1,530 8,500 b. (9 points] Using the predetermined overhead allocation rates in part a, compute the activity-based overhead costs per unit for 1) commercial containers; and 2) travel packs