Please answer the questions and provide solutions.

Modern Accessories has two products: Economy and Super. Production and sales for the current year is 8,000 Economy and 2,000 Super. There are three activity cost pools with the following estimated total cost and expected activity: Activity 1 Activity 2 Activity 3 Estimated Cost $36,000 $12,000 $16,000 Expected Activity Economy Super 2,000 1,000 750 250 400 100 Total 3,000 1,000 500 Required: a. What is the activity rate under the ABC system for Activity 1? b. What is the cost per unit of Super under ABC costing (round to the nearest dollar)