29) (5 pts) Duquesne Incorporated recently implemented an activity-based costing system. Total results from all products manufactured in the current year are: Activity cost pool Assembly Packaging Quality control inspections Total cost $7,500 $3,150 $900 1,500 450 200 Total activity machine-hours number of orders number of inspections Duquesne manufactures sprinkler heads for commercial applications. Annual production and sales of one of its heads, is 2,300. The following relates to the most recent year. Annual machine hours Annual number of orders Annual number of inspections Direct materials cost per unit Direct labor cost per unit 1,000 125 400 $15.00 $5.00 Required: 1. Calculate the activity cost pool rates for each of the three activity cost pools listed 2. Calculate the average cost of one sprinkler head