Venus Corporation manufactures two piano models--Upright and Grand. Expected production of the Standard model is 50,000 units and expected production of the Elite model is 20,000 units. The following information is available for the coming year: Budgeted Overhead: Receiving $ 2,014,000 Assembling 468,800 Machining 2,058,000 Testing 710,500 Total Budgeted Overhead Costs $ 5,251,300 Direct Labor Hours: Standard Elite 3,200 6,800 10,000 Total Direct Labor Hours Pounds (the cost driver for the Receiving Activity) Standard Elite 88,000 124.0 212,000 Total Cartons Number of Parts (the cost driver for the Assembling Activity) Standard Elite Total Machine Hours 1,660 1,270 2.930 Machine Hours (the cost driver for the Machining Activity) Standard Elite Total Number of Parts 53,000 45,000 98,000 Number of Tests (the cost driver for the Testing Activity) Standard Elite Total Tests 1,450 580 2,030 Part B: If Activity-Based Costing is used, compute the following amounts: 1. The overhead rate for the Receiving activity is 2. The overhead rate for the Assembling activity is 3. The overhead rate for the Machining activity is 4. The overhead rate for the Testing activity is 5. The total overhead cost applied to the Upright product line is 6. The total overhead cost applied to the Grand product line is 7. The per unit overhead cost for the Upright product line is 8. The per unit overhead cost for the Grand product line is