Really need assistance with this. I seem to cannot get the right solution:

Vintage Fun reproduces old-fashioned style roller skates and skateboards. The annual production and sales of roller skates is 950 units, while 1,750 skateboards are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Roller skates require 2.5 direct labor hours per unit, while skateboards require 1.25 direct labor hours per unit. The total estimated overhead for the period is $114,300. The company is looking at the possibility of changing to an activity-based costing system for its products. If the company used an activity-based costing system, it would have the following three activity cost pools:

Estimated

Activity cost pool Overhead cost Roller Skates Skateboards Total

Setup costs $6,550 375 280 655

Engineering costs $16,500 450 650 1,100

Maintenance costs $91,250 2,375 2,188 4,563

3a. What is the predetermined overhead allocation rate using the traditional costing system?

3b. What is the overhead cost per skateboard using an activity-based costing system?