rankin industries produces two surge protectors ; K2761 with 6 outlets and D3354 with 8 outlets and two telephone line connections. because these product differences the ompnay plans to use activity based costing to allocate overhead costs. the companyu has identified four activity pools. relevant inforamtion follows.

activity pools are machine set up $180,000 number of set ups would be the cost driver , machine operation 450,000 number of machine hours, quality control 72000 number of inspections, packaging 48,000 number of units and the total overhead cost which is $750,000

expected activity for each product follows:

number of set ups for the K2761 is 48, the number of machine hours is 1400 , the number of inpsections 78 and number of units 25000

number of set ups for the D3354 is 72, the number of machine hours is 2600, the number of inspections 250 and the number of units 40000.

required: a. compute the overhead rate for each activity pool.

b. determine the overhead cost allocatd to each product.