Lampierre makes silver and gold oandlesticks. The company computed this information to decide whether to switch from the traditional allocation method to ABC. Silver Units planned 500 Material moves 250 Machine setups 5,600 Direct labor hours 500 The estimated overhead for the material cost pool is estimated as $45,000, and the estimate tor the machine setup pool is $55,000. Calculate the allocation rate per unit of silver and per unit of gold using the activity-based costing method