Patricio Corp. uses ABC to compute the product cost for external reports. The company has three activity pools and applies manufacturing overhead costs using predetermined overhead rates for each activity cost pool. Estimated costs and activities for the current year are presented below for the three activity cost pools: Activity 1 Activity 2 Acitivity 3 Estimated OH Cost $180,144 $175,968 $390,702 Expected Activity 14,400 7,200 13,200 The actual cost and activities for the current year are presented below: Actual OH Cost Actual Activity Activity 1 $179,394 14,490 Activity 2 $175,428 7,110 Acitivity 3 $390,702 13,350 a. What is the activity rate under the ABC system for activity 3 would be? b. What would be the total overhead applied to Work in Process account during the year? c. What would be the total overhead debited to the manufacturing account during the year?