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 activity pools:

Activity Pools	Cost Driver	Cost Assigned to Pool	Quantity or Amount Consumed by Standard Floor Mat Line	Quantity or Amount Consumed by Deluxe Floor Mat Line
Material handling	Number of moves	$ 1,767.00	31	moves	62	moves
Quality control	Number of inspections	$ 9,729.00	610	inspections	800	inspections
Machine maintenance	Number of machine hours	$ 10,785.00	3,000	machine hours	4,190	machine hours

Required:

1. Calculate the activity rates for each activity 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.