Implement an activity-based costing system for a service-oriented company. Identify three cost pools and allocate overhead costs based on the following activities:

• Activity 1: Customer support ($50,000)
• Activity 2: Product development ($70,000)
• Activity 3: Marketing ($80,000) Determine the overhead allocation rate for each activity and assign costs to two products, A and B, based on their respective usage of each activity. Present your analysis in a table format detailing the cost allocation for each product.