8: Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools: Estimated Activity Cost Pool Overhead Cost Expected Activity Labor-related. . . .......... $52,000 8,000 direct labor-hours Machine-related $15,000 20,000 machine-hours Machine setups $42,000 1,000 setups Production orders. . ... $18,000 500 orders Product testing . . . . . . .... $48,000 2,000 tests Packaging. $75,000 5,000 packages General factory . . . .. ...... $108,800 8,000 direct labor-hours Required: 1. Compute the activity rate for each activity cost pool. 2. Compute the company's predetermined overhead rate, assuming that the company uses a single plantwide predetermined overhead rate based on direct labor-hours