$-13$

Kimberly, Inc., a manufacturer of gourmet snacks, employs activity$-$based costing. The budgeted data for each of the activity cost pools is provided below for the year $2025.$

$\backslash$table$[[$Activity Cost Pools,$\backslash$table$[[$Estimated$],[$Overhead$]],,\backslash$table$[[$Estimated Use of$],[$Cost Drivers per Activity$]],],[$Ordering and receiving,,$$91,350,,12,600$ orders$]]$

For $2025,$ the company had $11,400$ orders for its gourmet snacks and used $50,900$ machine hours; labor hours totaled $23,000.$

$($a$)$

Calculate the overhead rates for each activity. $($Round answers to $2$ decimal places, e$.$g$.12\mathrm{.}25.)$

Overhead Rates

Ordering and receiving

$ $$ per order

Food processing

$ $$ per machine hour

Packaging

$ $$ per labor hour

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