The Klamath Corp. produces two products, saws and drills. Three activities are used in their manufacture. These activities and their associated costs and bases are as follows: 
Requirements:
a) Determine the activity rate for each activity.
b) Determine the overhead cost per unit for each product.
Definitions:
Beverage Distributors
Companies specialized in the distribution of drinks, ranging from soft drinks to alcoholic beverages, to various retail and hospitality establishments.
Sales Representatives
Individuals who represent a company in selling its products or services, often directly engaging with potential and current customers.
Nonfinancial Reward
Incentives or benefits given to employees or individuals that are not monetary, such as recognition or professional growth opportunities.
Sales Contest
A short-term incentive designed to elicit a specific response from the sales force.
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