PR $18-4$A Activity$-$based product costingObj$.4$Mello Manufacturing Company is a diversified manufacturer that manufactures three productsEXCEL TEMPLATEActivity Cost Pool$$259,20055,000$Materials handling$9,750$Inspection$60,000$Product engineering$123,200$Total$5507,150$The activity bases identified for each activity are as follows:ActivityActivity BaseProductionMachine hoursSetupMaterials handlingNumber sausInspectionProduct engineeringNumber of ngetin hoursChapter $18$ Activity$-$Based Costing$939$From heaptivity base sage quant ice and units produced for the three products were determinedNumber ofNumber ofMachineNumber ofNumber ofInspectionEngineeringHoursSetupsPartsHoursHoursUnitsAlpha$1,44075651,800$Beta$1,080165804001253001755001,350$Omega$900$Total$7203103,240550180$z$1,2004,050$Each product requires $40$ minutes per unit of machine time.Instructions$1.$ Determine the activity rate for each activity$\mathrm{.}2.$ Determine the total and per$-$unit activity cost for all three