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2. At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: Estimated Overhead

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2. At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: Estimated Overhead Cost Expected Activity $570,000 38,000 DLHS 44,080 Activity Cost Pool Activity Measure Direct labour Labour related hours Number of Purchase orders orders Parts Number of part management types Number of Board etching boards General factory Machine-hours 362,000 401 1,520 orders part types 2.020 boards 80,500 MHS 449,000 652,050 Compute the activity rate (ie, predetermined overhead rate) for each of the activity cost pools, (Round your final answers to 1 decimal place.) Actual Activity per direct labour-hours per order Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory per part type per board per machine-hours

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