36 of 60 < > -/2 E Carla Vista Inc. is a small company that produces yoga mats and assorted accessories. It recently transitioned to Activity-Based Costing (ABC) and is in the process of creating a budget. It has compiled the following budgeted Manufacturing Overhead (MOH) costs which are divided into three key activities: Activity Budgeted Cost Budgeted Quantity of Cost Driver Setup $142500 9500 setup hours Production 357000 21000 machine hours Quality Inspection Total 112000 8000 inspection hours $611500 During the year, Carla Vista used 3800 setup hours; 12300 machine hours; and 3000 inspection hours. If Carla Vista wants to use an activity rate that is tailored to each activity, then what rate would it use for each? Setup, $37.50/setup hour: Production, $17.00/machine hour; and Quality Inspection, $14.00/inspection hour Setup, $64.37/setup hour; Production, $29.12/machine hour; and Quality Inspection, $76.44/inspection hour Setup, $37.50/setup hour; Production, $29.02/machine hour; and Quality Inspection, $37.33/inspection hour Setup, $15.00/setup hour; Production, $17.00/machine hour; and Quality Inspection, $14.00/inspection hour