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 0.20 0.10 Screws Bolts Annual Production 40,000 unit 60,000 units Additional Information about the company follows: a. Screws require $8.80 in direct materials per unit, and bolts require $6.80, 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 $ 27,600 $224,000 $546,000 Activity Bolts 40 Screws 30 4,000 7.000 Total 120 4,000 21,000 14,000 Required: 1. Compute the activity rate for each activity cost pool. Activity Cost Pool Machine setups Special processing General factory Activity Rate per setup per MH per DLH 2. Determine the unit cost of each product according to the ABC system, including direct materials and direct labout. (Round your answers to 2 decimal places.) Screws Bolts Direct materials Direct labour Overhead Unit cost