Siegel Corporation produces a product that is available in both a Deluxe and a Regular model. It is estimated that $2,410,000 in manufacturing overhead costs will be incurred and that the company will produce 9,500 units of the Deluxe model and 20,000 units of the Regular model. The Direct Materials and Direct Labor costs per unit are as follows: Deluxe Regular Direct Materials cost per unit............... $155 $124 Direct Labor cost per unit................................ $20 $11 The company uses Activity-Based Costing to allocate manufacturing overhead costs to its products. Four activity cost pools and their associated activities are as follows: Estimated Activity Deluxe Regular Activity Cost Pool and Activity Measure Purchase orders (number of orders) Rework requests (number of requests) Product testing number of tests) Machine-related (machine hours) Total Estimated Overhead Estimated Overhead Cost $ 100,000 220,000 480,000 1,610,000 $2,410,000 300 orders 500 requests 6,000 tests 16,000 hours 700 orders 600 requests 10,000 tests 24,250 hours Compute the following: - The activity rate for each Activity Cost Pool; The unit Manufacturing Overhead cost for each model; - The unit product cost for each model