Northwest's controller wants to apply activity$-$based costing to allocate the $$138,400$ of overhead cost to the two products to see

whether product cost per unit would change markedly from that above. The company's budgeted activity usage equals its actual

activity usage for the period. The following additional information is collected.

Required:

Compute the activity rate for each activity using activity$-$based costing.

Compute overhead cost per unit for each of the two products using activity$-$based costing.

Determine product cost per unit for each of the two products using activity$-$based costing.

Complete this question by entering your answers in the tabs below.

Compute the activity rate for each activity using activity$-$based costing. $($Round "Activity rate" to $2$ decimal places.$)$