$6$

Kaiser Corporation is a diversified manufacturer of sporting goods. The company's activity$-$based costing system has the following seven activity cost pools:

$\backslash$table$[[,\backslash$table$[[$Estimated$],[$Overhead$],[$Cost$]],],[$Activity Cost Pool,$$60,000,30,000$ direct labour hours$],[$Labour related,$80,000,10,000$ machine$-$hours$],[$Machine related,$75,000,600$ setups$],[$Machine setups,$70,000,3,500$ orders$],[$Production orders,$54,000,1,800$ tests$],[$Product testing,$90,000,4,500$ packages$],[$Packaging$,450,000,30,000$ direct labour hours$],[$General factory,,$]]$

Required:

Compute the activity rate for each activity cost pool. $($Round your answers to $2$ decimal places.$)$

$\backslash$table$[[$Activity Cost Pool,Activity Rate$],[$Labour related,,per direct labour hour$],[$Machine related,,per machine$-$hour$],[$Machine setups,,per setup$],[$Production orders,,per order$],[$Product testing,,per test$],[$Packaging$,,$per package$],[$General factory,,per direct labour hour$]]$