Coffee Bean Incorporated (CB) processes and distributes high-quality coffee. CBI buys coffee beans from around the world and roasts, blends, and packages them for resale. Currently, the firm offers 2 coffees to gourmet shops in 1-pound bags. The major cost is direct materlals; however, a substantlal amount of factory overhead is Incurred in the predominantly automated roasting and packIng process. The company uses relatively little direct labor. CBI prices its coffee at full product cost, Including allocated overhead, plus a markup of 30%. If its prices are slgnificantly higher than the market, CBI lowers Its prices. The company competes primarlly on the quality of Its products, but customers are price consclous as well. Data for the current budget Include factory overhead of $3,000,000, which has been allocated on the basis of each product's direct labor cost. The budgeted direct labor cost for the current year totals $600,000. The firm budgeted $6,000,000 for purchase and use of direct materlals (mostly coffee beans). The budgeted direct costs for 1-pound bags are as follows: CBI's controller, Mona Clin, believes that Its current product costing system could be providing misleading cost Information. She has developed this analysis of the current year's budgeted factory overhead costs: Data regarding the current year's production for the Mona Loa and Malayslan IInes follow. There is no beginning or ending direct materlals inventory for elther of these coffees. Coffee Bean has total practical capaclty as noted in the table below, le. processing 1,400 purchase orders, 2,400 setups, etc. These are the levels of activity work that are sustainable. Required: 1. Determine the actlvity rates based on practical capacity and the cost of Idle capacity for each activity. (Round "Usage \%" and "Practical Capactity Rate" to 2 decimal places. For percentages .1234=1234%.)