ABC Company uses an ABC overhead costing system. It calculated the following predetermined overhead rates Cost Pools Predetermined Application Rate Machine Cost Pool 5 2.50 Per Machine Hours Inspection Cost Pool $ 40.00 Per Inspection Hours Engineers Cost Pool $ 50.00 Per Engineering Hours Next to the application rate is the activity that drives the cost in each pool. In January, Product A consumed the following activity: Actual Results in January Product A Machine Hours 5,000 Inspection Hours 100 Engineers Hours 50