Oriole Industries has three activity cost pools and two products. It expects to produce 2,600 units of Product SZ09 and 1,600 of Product NZ16. Having identified its activity cost pools and the cost drivers for each pool, Oriole accumulated the following data relative to those activity cost pools and cost drivers. Estimated Activity Cost Pool Cost Driver Overhead Estimated Use of Cost Drivers SZ09 NZ16 Machine set-ups Set-ups $77,580 180 130 50 Assembling Machine hours 365,400 17,400 10,900 6,500 Inspection Inspections 6,270 110 60 50 50 Calculate the overhead rates. Machine set-ups per set-up Assembling $ per machine hour Inspection $ per inspection Assign the overhead cost to the two products. SZ09 $ NZ16 $