2. Management is considering using activity-based costing to assign manufacturing overhead cost to products. The activity-based costing system would have the following four activity cost pools: Determine the activity rate for each of the four activity cost pools. 3. Using the activity rates you computed in part (2) above, do the following: a. Determine the total amount of manufacturing overhead cost that would be assigned to each product using the activity-based costing system. After these totals have been computed, determine the amount of manufacturing overhead cost per unit of each product. b. Compute the unit product cost of each product. 4. From the data you have developed in parts (1) through (3) above, identify factors that may account for the company's declining profits