help please on A and B

Brian Lee has been studying his department's profitability reports for the past six months. He has just completed a managerial accounting course and is beginning to question the company's approach to allocating overhead to products based on machine hours. The current department overhead budget of $977,310 is based on 32,577 machine hours. In an initial analysis of overhead costs, Brian has identified the following activity cost pools. Cost Pool Expected Cost Expected Activities Product assembly $ 484,000 44,000 machine hours Machine setup and calibration 372,600 5,400 setups Product inspection 70,560 1,440 batches. Raw materials storage 50,150 295,000 pounds $ 977,310 (a) Calculate the company's traditional overhead rate based on machine hours. $ /MH Overhead rate: (b) Calculate the company's overhead rates using the proposed activity-based costing pools. (Round answers to 2 decimal places, e.g. 15.25.) /MH Product assembly Machine setup and calibration Product inspection Raw materials storage. $ setup /batch /lb