Napoleon Company has analyzed its production process and identified two primary activities. These activities, their allocation bases, and estimated costs are listed below.

$($Click on the icon to view the estimated costs data.$)$

The company manufactures two products: Regular and Super. The products use the following resources in March:

$($Click on the icon to view the actual data for March.$)$

Read the requirements.

Requirement $1.$ Compute the predetermined overhead allocation rates using activity$-$based costing $.$

$\backslash$table$[[,,,\backslash$table$[[$Predetermined $OH$