ABC Corporation has an activity-based costing system with three activity cost pools--Machining, Setting Up, and Other. The company's overhead costs, which consist of equipment depreciation and indirect labor, have been allocated to the cost pools already and are provided in the table below.

	Activity Cost Pools
	Machining		Setting Up		Other		Total
Equipment depreciation	$	10,200	$	50,700	$	24,600	$	85,500
Indirect labor		5,700		3,300		4,500		13,500
Total	$	15,900	$	54,000	$	29,100	$	99,000

Costs in the Machining cost pool are assigned to products based on machine-hours (MHs) and 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 appear below:

	MHs	Batches
Product Z3	6,400	950
Product T1	6,600	1,550
Total	13,000	2,500

	Product Z3		Product T1
Sales (total)	$	238,800	$	259,500
Direct materials (total)	$	86,000	$	98,400
Direct labor (total)	$	110,800	$	107,200

Based on the information above, answer the following questions. Round your answers to 2 decimal places.

1. The activity rate for the machining cost pool is $ A per MH and the activity rate for the setup cost pool is $ B per batch.

2. The total product margin for product Z3 is $ C and for product T1 is $ D when using activity-based costing.