M&M buys surgical supplies from manufacturers and resells these supplies to hospitals. In the face of declining profits, M&M decided to implement an activity-based costing system to improve its understanding of costs incurred to serve each hospital. The company broke its selling and administrative expenses into four activities as indicated:

Cost Pool	Cost Driver (activity Measure)	Total Cost	Total Activity
Customer Delivers	Number of Delivers	$ 400,000	5,000 delivers
Electronic Order Processing	Number of Electronic Orders	$ 300,000	12,000 orders
Manual Order Processing	Number of Manual Orders	$ 200,000	4,000 orders
Line Item Picking	Number of line items picked	$ 500,000	400,000 line items
Total SG&A Expense		$1,400,000

Cost Driver	City General	Country General
Number of Delivers	20	30
Number of Electronic Orders	2	40
Number of Manual Orders	10	2
Number of line items picked	100	260

a. Compute the activity rate for each cost pool

b. Compute the total activity cost that would be assigned to City General and County General respectively