4 20 points Hunter Corporation uses ABC to determine product costs for external financial reports. At the beginning of the year, management made the following cost and activity estimates in the company's five activity cost pools: Activity Cost Pool Labour related Production orders Materials receipts. Relay assembly General factory Activity Measure Direct labour-hours Number of orders Number of receipts Number of relays Machine-hours Estimated Overhead Cost $ 671,500 Expected Activity 79,000 DLMS 1,900 orders 1,950 receipts 247,000 438,750 754,000 13,000 relays 2,160,000 90,000 $4,271,250 Required: 1. Compute the activity rate (Le.. predetermined overhead rate) for each of the activity cost pools. (Round your answers to 2 decimal places.) Activity Cost Pool Labour related Production orders Activity Rate per DLH per order Material receipts Relay assembly General factory per recopt per relay per MH 2. During the year, actual overhead cost and activity were recorded as follows: Activity Cost Pool Labour related Production orders Relay assembly Materials receipts General factory Total nuerhead rost Actual Overhead Cost $433,200 146,000 460,500 746,200 2,177,300 53.965.200 Actual Activity 52,000 OLS 1,825 orders 2,050 receipts 12,900 relays 91,800 MH