Sonoma Manufacturing has five activity cost pools and two products (a T-Vacuum and a D-Vacuum). Fonnation related to the activity is presented below: Sonoma Produce 200,000 units of T-Vacuum and 500,000 units of D-Vacuum. The following is additional information related to each product: Required: 1. Calculate the overhead rate by using Activity Base Costing (ABC method) 2. Using the ABC rate, calculate the total cost per each unit for each product (Round your answer to the nearest cent)