Jamesway Corporation makes two types of replacement fittings for heavy construction equipment-screws and bolts. Data regarding the two products follow Direct Labour- Screws Bolts Hours per Unit 0.20 0.10 Annual Production 40,000 units 60,000 units Additional information about the company follows: a. Screws require $8.25 in direct materials per unit, and bolts require $6.25. b. The direct labour wage rate is $45 per hour. c. Screws are more complex to manufacture than bolts, and they require special equipment. d. The ABC system has the following activity cost pools Activity Cost Pool Machine setups Special processing General factory Required. Activity Measure Number of setups Machine-hours Estimated Overhead Cost $ 21,000 $180,000 Screws Activity Bolts Total Direct labour-hours $315,000 4,000 7,000 40 120 0 14,000 4,000 21,000 1. Compute the activity rate for each activity cost pool