8. (6 points) Quality Corporation is a diversified manufacturer of plumbing supplies. The company's activity-based costing system has the following three activity cost pools: Estimated Overhead Cost Pool Expected Activity Activity-Cost Pool Labor-related $150,000 7,500 direct labor-hours Machine-setups $120,000 500 setups Packaging $42,000 106,000 packages Required - Compute the activity rate for each activity cost pool