Murri Corporation has an activity-based costing system with three activity cost pools-Processing, Setting r. The company's overhead costs, which consist of factory utilities and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources. Costs in the Processing cost pool are assigned to products based on machine-hours (MHs) and costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. Data concerning the two products and the company's costs and activity-based costing system appear below: 35,500 Factory utilities (total) Indirect labor (total) S 9,600 Distribution of Resources Consumption Across Activity Cost Pools Processing Setting up Other Factory utilities 0.40 0.50 0.10 Indirect labor 0.40 0.20 0.40 MHs Batches Product X7 3.100 1.200 Product L4 7,800 1,000 Total 10.900 2.200 Product X7 Product L4 Sales (total) 79,500 98,800 Direct materials (total) 26,400 33,500 Direct labor (total) 36,200 40,100 Required overhead costs to activity cost pools using activity-based costing. (omit the s. sign in your a. Assign response.) Activity Cost Pools Processing Settin Other Total Factory utilities Indirect labor Total b. Calculate activity rates for each activity cost pool using activity-based costing. (Round your answers to 2 decimal places. Omit the "S" sign in your response.) Activity Rate per MH Processing per batch Setting up