mpany produces two types of stereo units: deluxe and regular. Activity data follow: Activity usage measures Product-costing data Deluxe Regular Total Units produced per year 5.000 50.000 35.000 Prime cost $39.000 $309.000 S408.000 Direct labor hours SO,000 45.000 90.000 Machine hours 100.000 5.000 10.000 10 120 Production runs 15 Number of moves 60 180 Activity cost data (overhead activities) Activity Cost S60,000 Setups terials handling 30,000 Power 50.000 40.000 Testing Total 180.000 1. Calculate the consumption ratios for each activity by filling in the table as below.' Overhead activity Regular Activity driver Deluxe Setups Material handling Power Testing 2. Based on the consumption ratios, Gee Company has grouped the activities into batchlevel and unit-level. Setups and materials handling are classified as batch-level activities while power and testing are arranged as unit-level activities. Calculate a rate for each pooled group of activities. (8 marks) 3. Using the pool rates, calculate unit product costs. (10 marks)