Assume the same information as in problem 5-56 above, except that, to improve the accuracy of the ABC-costs, EEI has determined resource consumption rates based on cost drivers instead of estimated-percentage-consumption rates. The resource consumption cost drivers and driver levels are given below:

				Resource Driver	Resource Total
			Factory Costs
	Salaries		850,000	Number of employees	17
	Supplies		150,000	Number of machines	10
	Factory Expense		550,000	Square feet, floor space	22,000
			1,550,000
The resource consumption drivers are used by the activities as follows:
Resource	Resource
Driver	Total	Setup	Assembly	Inspect & Finishing	Packaging
Number of employees	17	5	6	4	2
Number of machines	10	3	3	3	1
Square feet, floor space	22,000	4,000	8,000	6,000	4,000
Activities	Activity Driver
Setup	batch
Assembly	units
Inspect and Finishing	hours
Packaging	hours
	Safe-V	Safe-T
Batches	250	600
Units	60,000	72,000
Finishing hours, per unit	0.2	0.3
Packaging hours, per unit	0.1	0.15
Materials per unit	$3.50	$6.00

Required

1. Determine the amount of the cost pool for each of the four activities.

2. Determine the activity-based rates for assigning factory costs to the two products.

3. Determine the activity-based total unit cost for each of theproducts.