Vaughn Industries has three activity cost pools and two products. It estimates production $2,000$ units of Product BC$113$ and $1,000$ of Product AD$908.$ Having identified its activity cost pools and the cost drivers for each pool, Vaughn accumulated the following data relative to those activity cost pools and cost drivers.

Activity

Cost

Pools

Estimated Overhead

Estimated Use of Cost

Drivers per Activity

Machine setup

$

$22000$

$44$

Machining

$97200$

$4860$

Packing

$30080$

$470$

$

$149280$

setups

machine hours

orders

Activity$-$Based

Overhead Rates

$500$

per setup

$20$

per

machine

hr$.$

$64$

per order.

$($a$)$ prepare a schedule showing the computations of the activity$-$based overhead rates per cost driver.

$($b$)$ Prepare a schedule assigning each activity's overhead cost to the two products.