The factory overhead for ALI Company is budgeted for the year at $750,000, divided into four activity pools, fabrication $350,000; assembly $150,000; setup $230,000; and material handling $20,000. ALI manufactures two office products: a table and chair The activity-base usage quantities for each product by each activity are as follows: Material Handling Assembly Setup Fabrication 17,000 dlh 13.000 30,000 dlh 70 moves 130 200 moves 90 setups 410 500 setups 3,000 dlh Table Chair 12,000 dlh Each product is budgeted for 8,000 units of production for the year. Determine: (a) the activity rates for each activity and (b) the activity-based factory overhead per unit for each product