Rome Inc. manufactures and sells two products: Product YS and Product N7. Rome uses an activity-based costing system to apply overhead. Data concerning the expected production of each product and the expected total direct labor hours required to produce that output are as follows: Direct Materials Cost Per Unit Total Direct Labor Hours Per Unit Expected Units Produced The direct labor hourly pay rate is $22.90*** Part 1. Calculate the activity rates per cost pool. Product Y5 $252.90 6 1,000 Product N7 $202.00 8 400 Estimated Activity Cost Pool Activity Expected Activity Overhead Activity Rate Per Cost Pool Measures Cost Pdt Y5 Pdt N7 Total Labor-Related DLHS $321,724 6,000 3,200 9,200 A Machine Setups Setups $67,221 400 500 900 B General Factory MHs $905,262 4,800 4,500 9,300 c