Bluefield has decided to use an ABC costing system and has identified the following detailed information about its activit pools and cost drivers: Activity pools Materials handling Machine maintenance Cost drivers Number of material moves Number of machine hours $68,400 $9,360 570 39,000 Required: 1. Calculate Bluefield's activity rate for each activity pool. 2. Determine the amount of overhead assigned to Bluefield's products if each has the following activity demands: Product A Product B

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