Tech Electronics manufactures large-screen televisions, with a new model introduced in early 2021 that has proven very popular during the recent lockdown. The increased sales of the new model have the CEO of Tech Electronics, Barry High, suggesting that the company should concentrate its marketing resources on the newer model, and begin to phase out the older models. Tech previously used a conventional costing system, with the newly appointed management accountant Nick Dean implementing a suggested transition to ABC costing. An activity analysis of the overhead costs identified the following customer-related costs: Use of cost driver Wholesale Customer Activity Cost Pool Cost Driver Estimated indirect costs Total expected use of cost driver Soldering Number of solder joints $341 600 560 400 80 80 Shipments Number of shipments $159 100 1850 900 700 250 Quality control Number of inspections $116 000 800 400 200 200 Purchase orders Number of orders $950 600 700 400 200 100 Machine setup Number of hours $57 600 200 100 50 50 * Expressed in units of measure of the driver. Sales are marked up 50% on cost. Required (a) Calculate the activity cost rate for each activity (5 marks) and the total overhead cost. (1 mark) (b) Assign the activity costs to each of the three customers (7.5 marks) and