Oriole Company mariufactures two types of safety strobe ilithits one that is visible for one mile and one that is visible for two milet. Manufacturing overhead has been applind on the basis of direct labor costs. Oriole Compary has gathered some activity indormation. and is interested in implementing an activity based costing systeet. The compary wants all cverhead costs to be allocated to products. The overhead cost pools and activity divers are as follows: Other product information followt: (a)4 (b) Using the activity based costing approach, determine the two activity rates. (Round anowen to 1 decimal ploces, eg. 2.5)