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 Annual Production 0.20 40,000 units 0.10 60,000 units Additional information about the company follows: a. Screws require $8.10 in direct materials per unit, and bolts require $6.10. 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 Required: 1. Compute the activity rate for each activity cost pool. Activity Cost Pool Activity Measure Number of setups Machine-hours Direct labour-hours Machine setups Special processing General factory Activity Rate per setup per MH per DLH Estimated Overhead Cost Screws $ 19,200 $168,000 $252,000 Activity Bolts 80 4,000 7,000 14,000 40 0 Total 120 4,000 21,000

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Jamesway Corporation makes two types of replacement fittings for heavy construction equipment-screws and bolts. Data regarcing the two products follow. Additional information about the company follows: a. Screws require $810 in direct moterials per unit, and boits require $6.10. 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: Required: 1. Compute the activity rate for each activity cost pool. 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.)