(Q.1) From the following information, calculate the cost driver rates: Activity cost pools Controlling quality Setting up machinery Operating machinery Using materials $/year 50,000 10,000 20,000 700,000 B A 250 350 400 Products No. of quality inspections No. of machine set-ups No. of machine hours Kg of material used 10 10,000 8,000 25 15 14,000 16,000 12,000 15,000