There are two guys in Vermont who make lce Cream. They have beards, questionable bathing habits, and ride around in a beige 1987 Volvo 760 GLE station wagon. One is named Benjamin, the other Gerald. They offer three flavors: Coffee Toffee Bar Crunch (Flavor 1), Chocolate Fudge Brownie (Flavor 2), and Truffle Kerfuffle (Flavor 3). Production information follows for each flavor: ACTIVITY COST POOL MATERIALS HANDLING SETUP COSTS TOTAL COST OF POOL 40,000 45,000 COST DRIVER MATERIAL MOVES BATCHES TOTAL 100 90 FLAVOR 1 50 25 FLAVOR 2 30 50 FLAVOR 3 20 15 The latest trend is to use Activity Based Costing, so they're using it, because trendy REQUIRED 1. 2. Calculate the activity rate for each pool (round to two decimal places) Determine the overhead allocated to each product line