Not for grade (practice only) : Bluefield has decided to use an ABC costing system and has identified the following detailed information about its cost pools and cost drivers:

Activity cost pools

Materials handling $52,170

Machine maintenance $17,480

Cost drivers

Number of material moves 470

Number of machine hours 46,000

1.Calculate Bluefield's activity rate for each cost pool.(Round your final answer for per material moves to nearest dollar amount and per machine hour to 4 decimal

places.)

Material Handling per material move

Machine Maintenance Per machine Hour