Using the table below, calculate the activity-based costing activity rate for each pool; calculate missing information in the Activity Level per Product Table, and determine the expected overhead cost allocation for Product 3 using the table below. (10 points)

Activity Rate
Activity Cost Pool	Activity Driver		Expected Activity Level		Expected Overhead Cost Assigned to Pool		Activity Rate
Craftsmanship	Direct Labor		1,500		600,000			per DLH
Set-up	Batches		10		75,000			per batch
Plant Services	Square Footage		200,000		3,600,000			per Ft2
Activity Level per Product
	Product 1		Product 2		Product 3		Total Activity Level
Craftsmanship	250				450
Set-up	1		3
Plant Services	50,000		25,000
Product 3
Craftsmanship
Set-up
Plant Services
Total Costs Assigned