Venus Creations sells window treatments (shades, blinds, and awnings) to both commercial and residential customers. The following intormation relates to its budgeted operations for the current year. The controller, Petgex Kingman, is concerned about the residential product line. She cannot understand why this line is not more profitable given that the installations of window coverings are less complex for residential customers. In addition, the residential client base resides in close proximity to the company office. so travel costs are not as expensive on a per cllent visit for residentiatcustamers As a result, she has decided to take a closer look at the overhead costs assigned to the two product lines to determine whether a more accurate product costing model can be developed Here are the three activity cost pools and related information she developed. Activity Cost Pools Estimated Overhead Cost Drivers Scheduling and travel $143,550 Hours of travel Setup time 102,000160,000NumberofsetupsDirectlaborcost Supervision Estimated Use of Cost Drivers per Product \begin{tabular}{|ccc} \hline & Commercial & Residential \\ \cline { 2 - 3 } Scheduling and travel & 800 & 650 \\ Setup time & 350 & 250 \end{tabular} Compute the activity-based overhead rates for each of the three cost pools