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Oriole Industries has three activity cost pools and two products. It expects to produce 2,700 units of Product SZ09 and 1,500 of Product NZ16. Having identified its activity cost pools and the cost drivers for each pool, Oriole accumulated the following data relative to those activity cost pools and cost drivers. Estimated Estimated Use Activity Cost Pool Cost Driver Overhead of Cost Drivers SZ09 NZ16 Machine set-ups Set-ups $69,540 190 120 70 Assembling Machine hours 354,000 17,700 10,900 6,800 Inspection Inspections 7,260 110 50 60 (a) Calculate the overhead rates. Machine set-ups per set-up Assembling per machine hour Inspection $ per inspection