Information about a company's two products is found below. Direct Labor Hours per Unit 0.50 0.10 Product Product B Annual Production 30,000 units 51,000 units Additional information about the company follows: a. Direct materials per unit is $37 for Product A and $10 for Product B. b. The direct labor wage rate is $10 per hour. c. Product Arequires a special process that is not required for Product B. d. The following activity cost pools are used by the company's ABC sygem, Activity Cost Pool (and Activity Measure> Machine setups (number of setups) Special process (eachine-hours) General factory (Direct labor. hours) Estinated Expected Activity Overhead Cost Product A Product B Total $ 29.750 225 225 $ 115,000 4,600 4,600 $42.000 15,000 5.100 20,100 Required: 1. For each activity cost pool, calculate the activity rate: 2. Using ABC costing, determine the total cost per unit of Product A and Product B. Complete this question by entering your answers in the tabs below. Required 1 Required 2 For each activity cost pool, calculate the activity rate, Activity Cost Pool Machine stups Activity Rate per setup Required 1 Required 2 For each activity cost pool, calculate the activity rate: Activity Cost Pool Activity Rate Machine setups Special process General factory per setup per MH per DLH Complete this question by entering your answers in the tabs below. Required 1 Required 2 Using ABC costing, determine the total cost per unit of Product A and Product B. (Do not round intermediate calculations Round your answers to 2 decimal places.) Product Product Direct materials Direct labor Manufacturing overhead Unit product cost