2.00 points E4-8 Calculating Activity Rates, Assigning Costs [LO 4-3,4-4] Bluefield has decided to use an ABC costing system and has identified the following detailed information about its cost pools and cost drivers: Activity cost pools Materials handling S66,960 $14,520 Cost drivers Number of material moves Number of machine hours 540 44,000 Required: 1. Calculate Bluefield's activity rate for each cost pool. (Round your final answer for per material moves to nearest dollar amount and per machine hour to 4 decimal places.) Activity Rate Materials Hand ing per Material Move Machine Maintenance per Machine Hour 2. Determine the amount of overhead assigned to Bluefield's products if each has the following activity demands: (Round intermediate calculations to 4 decimal places and your final answers to 2 decimal places.) Number of material moves Number of machine hours Product A 290 16,600 Product B 250 27,400 Product A Produc! B