The total factory overhead for Peter Company is budgeted for the year at $800,000, divided into four activity pools, fabrication, $350,000; assembly, $170,000; setup, $150,000; and material handling, $130,000. Peter manufactures two office products: Printer and Scanner The activity-base usage quantities for each product by each activity are as follows: Fabrication Assembly Setup Material Handling Printer 8,000 dih 11,000 dih 60 setups 70 moves Scanner 12,000 9,000 190 330 20,000 din 20,000 dih 250 setups 400 moves Each product is budgeted for 8,000 units of production for the year Determine (a) the activity rates for each activity ( 1 mark) (b) the activity-based factory overhead per unit for each product