Klamath Corp. produces two products: saws and drills. Three activities are used in their manufacture. These activities and their associated costs and bases are as follows:

Activity	Budgeted Costs		Activity Base
Stamping	$200,000		Machine hours
Assembly	400,000		Labor hours
Setup	30,000		Number of setups

Activity Base	Saws	Drills	Total
Machine hours	4,000	6,000	10,000
Labor hours	7,000	13,000	20,000
Number of setups	3	12	15
Units produced	500	600

a. Determine the activity rate for each activity.

Stamping	$fill in the blank 1 per machine hour
Assembly	$fill in the blank 2 per labor hour
Setup	$fill in the blank 3 per setup

b. Determine the factory overhead to be allocated to each unit of product. Round your answers to two decimal places, if necessary.

Saws	$fill in the blank 4 per unit
Drills	$fill in the blank 5 per unit