I just need help with Difference if you could clarify please!

Your answer is partially correct. Sheridan, Inc, decided to implement the activity-based costing approach and was quite successful in its use. However, the controller is wondering if instead of only two activity cost pools, they should expand to three activity cost pools based on the following: The estimated overhead of $433,800 is allocated as follows: machining activity cost pool $231,360, machine set up $163,880 and packaging $38.560. (1) Determine the overhead rates using the activity-based costing approach with three cost pools. (Round onswers to 2 decimal places. e.8. 15.25. The estimated overhead of $433,800 is allocated as follows: machining activity cost pool $231,360, machine set up $163,880 and packaging $38,560. (1) Determine the overhead rates using the activity-based costing approach with three cost pools. (Round answers to 2 decimal places, eg. 15.25.) (2) Calculate the overhead allocation for the family model and the deluxe model using three activity cost pools