3. Barnette Corporation has an activity-based costing system with three activity cost pools-Processing. Setting Up, and Other. The company's overhead costs, which consist of factory utilities and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources. Costs in the Processing costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. Data concerning the two products and the company's costs and activity-based costing system appear below: pool are assigned to products based on machine-hours (MHs) and cost Factory utities (total).. Indirect labor (total). $78,000 $2,000 Distribution of Resource Consumption Across Activity Cost Pools Processing Setting Up 0.30 Other 0.20 0.30 Factory utilities Indirect labor . 0.50 0.50 0.20 MHs Batches Product H9. Product V2 000 15.000 00 00 000 Total 000 0 Sales (total) Direct materials (total). Direct labor (total) Product H9 $229,700 $115,500 $83,400 Product V2 $226,000 $114,900 $56,400 Required: a. Assign overhead costs to activity cost pools using activity-based costing. b. Calculate activity rates for each activity cost pool using activity-based costing. c. Determine the amount of overhead cost that would be assigned to each product using activity-based costing. d.Determine the product margins for each product using activity-based costing