You have an ABC system with three pools pool 1 pool 2 pool 3 total cost in the pool $60,000 $45,000 $30,000 product A 4,000 DL$ 20 setups 50 hours number of cost driver units product B 6,000 DL$ 30 setups 150 hours Compute the activity rates and the allocated costs for products A and B. total 10,000 DL$ 50 setups 200 hours