Kaiser Corporation is a diversified manufacturer of sporting goods. The company's activity-based costing system has the following seven activity cost pools: Activity Cost Pool Labour related Machine related Machine setups Production orders Product testing Packaging General factory Estimated Overhead Cost Expected Activity $ 60,000 30,000 direct labour hours 80,000 10,000 machine-hours 75,000 600 setups 70,000 3,500 orders 54,000 1,800 tests 90,000 450,000 4,500 packages 30,000 direct labour hours Required: 1. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.) Activity Cost Pool Activity Rate per direct labour hour per machine-hour per setup Labour related Machine related Machine setups Production orders per order Product testing Packaging General factory per test per package per direct labour hour