Kiner Co. computed an overhead rate for machining costs (\$\$20000) of $5 per machine hour, Machaning costs are driven by machine hours. If computed based on direct labor bours, the overhead rate for machining costs would he $10 per direct labor hour. The cermpany produces two products, Cape and Chap, Cape requires 60000 machine bours and 20000 direct labor bours, while Chap requires 40000 machine hours and 30000 direct labor hours, Using activity-based costing, machining costs assigned to cach product is