Q 4.32: A furniture manufacturer has three product lines: dining tables, dining chairs, and coffee tables. It has factory overhead of $1,550,000 to be allocated among these products. The activity pools identified are cutting, planing, and assembly. The cost driver for cutting is number of cuts performed, the cost driver for planing is direct labor hours, and the cost driver for assembly is number of joints. The details of activities are shown: (All per unit) Direct labor hours Number of cuts Number of joints Production Dining Tables 4 12 21 30,000 Dining Chairs Coffee Tables 1.5 2 18 14 28 24 145,000 20,000 Activity Cost Pool Planing Cutting Assembly Factory Overhead $650,000 $400,000 $500,000 What is the activity rate for assembly? A $0.123 B $0.097 C $1.722 D $1.942