Jamesway Corporation makes two types of replacement fittings for heavy construction equipment-screws and bolts. Data regarding the two products follow: Screws Bolts Direct Labour- Hours per Unit 0.20 0.10 Annual Production 40,000 units 60,000 units Additional information about the company follows: a. Screws require $8.45 in direct materials per unit, and bolts require $6.45. b. The direct labour wage rate is $30 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 Activity Measure Number of setups Machine-hours Direct labour-hours Estimated Overhead Cost $ 23,400 $196,000 $399,000 Screws 80 4,000 7,000 Activity Bolts 40 0 14,000 Total 120 4,000 21,000 Required: 1. Compute the activity rate for each activity cost pool. $ Activity Cost Pool Machine setups Special processing General factory Activity Rate 195 per setup 49 per MH 19 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 Bolts Direct materials Direct labour Overhead Unit cost $ 0.00 $ 0.00