Wheels Company produces two different products, Bicycle, which sells for $260 per unit, and Scooter, which sells for $414 per unit, using three different activities: Design, which uses Engineering Hours as an activity driver; Machining, which uses machine hours as an activity driver, and Inspection, which uses number of batches as an activity driver. The cost of each activity and usage of the activity drivers are as follows: Cost $135,000 Usage by Usage by Bicycle 100 Scooter 477 $980,000 $ 79,000 2,244 49 150 2,856 31 Design (Engineering Hours) Machining (Machine Hours) Inspection (Batches) Wheels manufactures 10,400 units of Bicycle and 6,900 units of Scooter per month. Each unit of Wheels uses $93 of direct materials and $41 of direct labor, while each unit of Scooter uses $134 of direct materials and $74 of direct labor. Required: a. Calculate the Design activity proportions for Bicycles and Scooters. Design Activity Proportions Product A % Product B %