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Brief Exercise 5.12 a-b (Part Level Submission) Spin Cycle Company uses three activity pools to apply overhead to its products. Each activity has a cost driver used to allocate the overhead costs to the product. The activities and related overhead costs are as follows: product design $36,000; machining $267,150; and material handling $89,991. The cost drivers and estimated use are as follows. Product design Number of product changes 10 Machining Machine hours 137,000 Material handling Number of set-ups 81 V (a) Calculate the predetermined overhead rate for each activity. (Round overhead rate for machining activity to 2 decimal pieces, e.g. 15.25.) Product design $ per product change Machining per machine hr. per set-up UUH Material handling $ Brief Exercise 5.6 Coats Galore Inc. uses activitybased costing as the basis for information to set prices for its six lines of seasonal coats. Calculate the activity-based overhead rates using the following budgeted data for each of the activity cost pools. (Round answers to 2 decimal places, e.g. 15.25.) Designing $547,375 14,500 designer hours Sizing and cutting 4,137,535 184,300 machine hours Stitching and trimming 1,531,050 86,500 labour hours Wrapping and packing 393,820 38,800 nished units 095190'09 per designer hr. Sizing and cutting Stitching and trimming per labour hr Wrapping and packing s: slj per machine hr. 5:] 4:] per unit