Activity Cost Pools and (Activity Measures) Supporting direct labor (direct labor-hours) Overhead Cost $ 752,180 Xactive Pathbreaker Total Batch setups (setups) Product sustaining (number of products) General factory (machine-hours) 608,000 32,200 240 73,000 140 105,200 380 654,140 1 1 2 68,640 2,300 7,300 9,600 Total manufacturing overhead cost $ 2,082,960 Determine the activity rate for each of the four activity cost pools. 3. Using the activity rates and other data from the problem, determine the unit product cost of each product.