Question 2 (5 Marks) Sonoma Manufacturing has five activity cost pools and two products (a T-Vacuum and a D-Vacuum). Information related to the activity is presented below: Cost Drivers by Product Activity Cost Cost Driver Estimated T-Vacuum D-Vacuum Pool Overhead Ordering and Orders $ 150,000 700 500 Receiving Machine Setup Setups 277,000 500 400 Machining Machine hours 1,000,000 200,000 150,000 Assembly Parts 1,500,000 1,500,000 750,000 Inspection Inspections 350,000 650 550 Sonoma Produce 200,000 units of T-Vacuum and 500,000 units of D-Vacuum. The following is additional information related to each product: Cost I- D- Vacuum Vacuum Selling price $40 $45 Direct material per SB unit Direct labor per unit $10 $10 Required: 1. Calculate the overhead rate by using Activity Base Costing (ABC method) 2. Using the ABC rate, calculate the total cost per each unit for each product (Round your a to the nearest cent)