5 Munoz 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: Estimated Activity Cost Pool Activity Measure Overhead Cost Expected Activity Labour related Direct labour-hours $ 222, 300 28, 500 DLHs 10 Purchase orders Number of orders 51, 060 740 orders points Product testing Number of tests 156, 550 1,550 tests Template etching Number of templates 302, 760 8, 700 templates General factory Machine-hours 684, 800 53, 500 MHs 00:54:07 $1, 417, 470 Required: 1. Compute the activity rate (i.e., predetermined overhead rate) for each of the activity cost pools. (Round your answers to 2 decimal places.) Activity Cost Pool Activity Rate Labour related per DLH Purchase orders per order Product testing per test Template etching per template General factory per MH