Refer to the information about Bluefield Corp. presented in E4-7. Bluefield has decided to use an

ABC costing system and has identified the following detailed information about its cost pools and cost drivers:

Required:
1. Calculate Bluefield’s activity rate for each cost pool.
2. Determine the amount of overhead assigned to Bluefield’s products if each has the following activitydemands:

Product A Product B Number of material moves Number of machine hours 200 22,100 300 37,700