Randall Foundry uses four activity pools to assign costs driver, the activity base used to calculate and apply overn s tour activity pools to assign costs to its products. Each pool has its own cost tonowing estimates of overhead costs and levels of activity for the first quarter of this year: vase used to calculate and apply overhead costs. Last year Randall prepared the Estimated Estimated Activity Pool Cost Driver Overhead Costs Level of Activity Machine setups Number of setups $560,000 2,500 setups Inspection Number of inspections $245,000 10,000 inspections Receiving Number of receiving $ 21,300 1,200 receiving reports reports Machine operations Machine hours $590,000 73,750 machine hours Assume Product A was produced in three 50-unit batches over the course of the first quarter. Additional information relevant to Product A is as follows: Number of inspections Number of receiving reports Number of machine hours 150 Required A. Calculate the predetermined overhead rate for each activity pool. B. Calculate the overhead cost per unit to produce Product A. the year 11