Jamesway Corporation makes two types of replacement fittings for heavy construction equipment$-$screws and bolts. Data regarding

the two products follow:

Additional Information about the company follows:

a$.$ Screws require $$8\mathrm{.}65$ in direct materlals per unit, and bolts require $$6\mathrm{.}65.$

b$.$ The direct labour wage rate is $$50$ 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

Compute the activity rate for each activity cost pool.

Determine the unit cost of each product according to the ABC system, Including direct materlals and direct labour.

Note: Round your answers to $2$ decimal places.