Tommy Sportswear produces two types of sport shoes: Beta-deluxe and Beta-basic. Activity data follow: Activity usage measures Product-costing data Beta-basic Beta-deluxe Total 10,000 40,000 50,000 Units produced per year Prime costs Direct labor hours $50,000 $400,000 $450,000 8,000 52,000 60,000 20,000 90,000 110,000 Machine hours Production runs 30 10 40 Number of moves 20080 280 Activity cost data (overhead activities) Activity Cost Power 80,000 Testing 50,000 Setups $70,000 Materials handling 40,000 Total 220,000 Required: a. Calculate the consumption ratios for each activity by filling in the table as below. (10 marks) Overhead activity Beta-deluxe Beta-basic Activity driver Power Testing Setups Material handling b. Based on the consumption ratios, Tommy Sportswear has grouped the activities into batch-level and unit-level. Setups and materials handling are classified as batch-level activities while power and testing are arranged as unit-level activities. Calculate a rate for each pooled group of activities. (10 marks)