Midtown Inc. uses an activity based costing system contains the following six activity cost pools:

Activity Cost Pool	Estimated Overhead Costs	Estimated Activity
Indirect Labor	$ 1,100,000	100,000	Direct Labor Hours
Machine processing	120,000	40,000	Machine Hours
Machine setups	675,000	15,000	Setups
Production orders	1,350,000	9,000	Orders
Shipments	1,470,000	12,250	Shipments
Product Testing	405,000	450	Products
Total:	$ 5,120,000

Activity data have been supplied for the following two jobs:

JOB 485	JOB 486
Number of units produced	400	950
Direct Labor Hours	850	700
Machine Hours	1,475	1300
Setups	5	2
Orders	8	3
Shipments	14	1
Products	2	2

Required:

• Calculate the activity rates for each of the pools.
• Determine the amount of overhead to be allocated to each job.
• Calculate the amount of overhead per unit produced.