Jamesway Corporation makes two types of replacement fittings for heavy construction equipment-screws and bolts. Data regarding the two products follow: Direct Labour- Hours per Unit Annual Production Screws Bolts 0.20 40,000 units 0.10 60,000 units Additional information about the company follows: a. Screws require $8.40 in direct materials per unit, and bolts require $6.40. b. The direct labour wage rate is $25 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 Activity Measure Number of Machine setups Estimated Overhead Cost $ 22,800 Activity Screws Bolts Total 80 40 120 setups Special Machine-hours processing General factory Direct labour- $192,000 $378,000 4,000 0 4,000 7,000 14,000 21,000 hours Required 1. Compute the activity rate for each activity cost pool. Activity Cost Activity Rate Pool Machine setups per setup Special per MH processing General factory per DLH 2. Determine the unit cost of each product according to the ABC system, including direct materials and direct labour. (Round your answers to 2 decimal places.) Screws Direct materials Direct labour Overhead Unit cost Bolts