Current Attempt in Progress Blue Spruce Industries has three activity cost pools and two products. It estimates production 2,000 units of Product BC113 and 1,000 of Product AD 908 . Having identified its activity cost pools and the cost drivers for each pool, Blue Spruce accumulated the following data relative to those activity cost pools and cost drivers. Using the above data, do the following: (a) Prepare a schedule showing the computations of the activity-based overhead rates per cost driver