Robert Pharmaceuticals manufactures an over-the-counter allergy medication called Breathe. Robert is trying to win market share from Sudafed and Tylenol. The company has developed several different Breathe products tailored to specific markets. For example, the company sells large commercial containers of 1,000 capsules to health-care facilities and travel packs of 20 capsules to shops in airports, train stations, and hotels Robert's controller, Summer Dean, has just returned from a conference on ABC. She asks Kevin Yeung, supervisor of the Breathe product line, to help her develop an ABC system Dean and Yeung identify the following activities, related costs, and cost allocation bases (Click the icon to view the information.) Read the requirements Requirement 1. Determine the formula, then compute the cost allocation rate for each activity (Round your answers to the nearest whole dollar. Abbreviations used: Mat Materials, QA-Quality assurance) Activity cost Estimated indirect activity cost Mat handing Packaging S 130,000 Cost allocation base (estimated) 13,000 400,000 118,000 2,300 2,000 $ 10 - 200 $ 50 allocation rule per kilo per hour per sample QA Requirement 2. Use the activity based cost allocation rates to compute the Indirect cost of each unit of the commercial containers and the travel packs (rant Compute the total activly costs allocated to each product line and then compute the cost per unit.) (Round the cost per unit to the nearest cent) Materials handing Packaging Quality assurance Total indirect costs Number of units Indirect activity cost per unit Commercial Container