The total factory overhead for norton company is budgeted for the year at $300,000, divided into three activities: assembly, $200,000; setup, $50,000; and materials handling, $150,000. norton manufactures two products: product a and product b. the activity-based usage quantities for each product by each activity are estimated as follows: assembly setup materials handling product a 2,000 dlh 8,000 dlh 5 setups product b 10,000 dlh 24,000 dlh 15 setups total activity-base usage 12,000 dlh 32,000 dlh 20 setups determine the activity rate for the assembly activity. a. $15.00 b. $16.67 c. $25.00 d. $1.67