Petite Corporation has provided the following data from its activity-based costing system. Activity Cost Pool Total Cost Total Activity Assembly $ 612,000 32,000 Machine Hours Processing Orders $ 35,000 1,300 Orders Inspection $ 100,200 1,600 Inspection hours Data concerning the company's product ABC appear below: $ 124.60 Selling Price per Unit Direct Materials Cost Per Unit $ 45.67 per Unit $ 31.24 per Unit Direct labor Cost Per Unit 410 700 Annual Unit Production and Sales Annual Machine - Hours Annual Number of Orders Annual Inspection Hours 30 30 a) Calculate the activity rate for product ABC for all of the activity cost pools. (6 Marks) b) What is the total activity cost rate for product ABC? (2 Marks) c) What is the average cost of product ABC? (2 Marks)