The following information applies to ALL parts of ABC question.

Come-On-In Manufacturing produces two types of entry doors: Standard and Deluxe. The assignment basis for manufacturing overheads has been direct labour hours. For 2019, Come-On-In compiled the following data for the two products:

	Standard	Deluxe
Sales units	400,000 Doors	50,000 Doors
Sales price per unit	$475.00	$710.00
Direct material and labour costs per unit	$130.00	$180.00
Manufacturing overhead costs per unit	$120.00	$ 80.00
Direct labour hours	40,000 hours	10,000 hours

Last year, Come-On-In Manufacturing purchased an expensive robotics system to allow for more decorative door products in the deluxe product line. The CFO suggested that an ABC analysis could be valuable to help evaluate a product mix and promotion strategy for the next sales campaign. The following information for 2019 was provided after consulting with operating personnel.

Activity	Activity Measure	Activity costs	Standard	Deluxe
Setups	Number of setups	$ 2,900,000	100	400
Material handling	Number of handling hours	$44,100,000	300,000	300,000
Designing	Number of design hours	$ 5,000,000	12,000	8,000
		$52,000,000

Required:

(a) Compute the activity rates for the activity cost pool.