This company has an activity-based costing system with three activity cost pools--Processing, Setting Up, and Other. Costs in the Processing cost pool are assigned to products based on machine-hours (MHS) Costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. Data concerning the two products and the company's costs and activity-based costing system appear below: Factory utilities (total) Indirect labor (total) $ 35,100 S 12,900 Distribution of Resource Consumption Across Activity Cost Pools Processing Setting Up Other Factory utilities 0.40 0.30 0.30 Indirect labor 0.40 0.50 0.10 MHs Batches Product S8 3,200 900 Product F1 7,900 500 Total 11,100 1,400 Sales (total) Direct materials (total) Direct labor (total) Product S8 Product F1 $ 81,800 S 100,200 S 26,600 S 37,400 S 33,900 $ 41,600 Required: a. Assign overhead costs to activity cost pools using activity-based costing. b. Calculate activity rates for each activity cost pool using activity-based costing. c. Determine the amount of overhead cost that would be assigned to each product using activity-based costing. d. Determine the product margins for each product using activity-based costing