Schell Company manufactures automobile floor mats. It currently has two product lines, the Standard and the Deluxe. Suppose that Schell has conducted further research into its overhead and potential cost drivers. As a result, the company has compiled the following detailed information, breaking total overhead into three cost pools:

Activity Cost Pools		Cost Driver	Cost Assigned to Pool				Quantity/Amount Consumed by Standard Floor Mat Line		Quantity/Amount Consumed by Deluxe Floor Mat Line
Material handling		Number of moves		$	2,871.00		41 moves		58 moves
Quality control		Number of inspections		$	9,380.00		650 inspections		750 inspections
Machine maintenance		Number of machine hours		$	10,875.00		3,010 machine hours		4,240 machine hours

Required:

1. Calculate the activity rates for each cost pool assuming Schell uses an ABC system.

2. Calculate the amount of overhead that Schell will assign to the Standard floor mat line.

3. Determine the amount of overhead Schell will assign to the Deluxe product line.