A Company estimated a total overhead cost of $600,000. It is considering implementing activity- based costing. Two cost pools (and activity measures) have been identified: production orders (number of orders), and product testing (number of tests). The remaining overhead was allocated as machine-related (machine-hours). The estimated overhead was assigned to the pools as follows: $200,000 to machine-related, $100,000 to production orders, and $300,000 to product testing. Y Company produces two products. The following information is available: Product 1 Product 2 Machine-hours 40,000 10,000 Orders 800 200 Tests 6,000 9,000 Direct labor hours 25,000 15,000 What is the activity rate for tests