Sunland Industries has three activity cost pools and two products. It expects to produce 3,300 units of Product SZ09 and 1,600 of Product NZ16. Having identified its activity cost pools and the cost drivers for each pool, Sunland accumulated the following data relative to those activity cost pools and cost drivers. Activity Cost Pool Cost Driver Estimated Overhead Estimated Use of Cost Drivers SZ09 NZ16 Machine set-ups Set-ups $75,810 210 120 90 Assembling Machine hours 344,000 17,200 10,400 6,800 Inspection Inspections 6,480 120 50 70 Calculate the overhead rates. Machine set-ups Assembling $ per set-up per machine hour Calculate the overhead rates. Machine set-ups $ per set-up $ I per machine hour Assembling Inspection $ Assign the overhead cost to the two products. SZ09 NZ16 $ per inspection