A company produces numerous blends of coffee, two of which are known as the Irish Blend and the Columbian Blend. The company's ABC system divides its total manufacturing overhead of $1,982,500 into four activity cost pools as shown below. Activity Activity Measure. Purchasing Purchase orders Materials handling. Number of setups Number of batches Roasting hours Quality control Roasting Data regarding production of the Irish and Columbian blends is as follows: Setups Expected sales Batch size Purchase order size Roasting time per 100 pounds Irish Blend 100,000 pounds 10,000 pounds 3 per batch 20,000 pounds 0.5 hours Expected Activity 1,500 orders Estimated Cc $ 330,000 1,800 setups $ 540,000 600 batches $ 210,000 95,000 hours $ 902,500 Columbian Blend 5,000 pounds 1,250 pounds 3 per batch 500 pounds 0.5 hours Assume the company uses activity-based costing. What is the activity rate for Quality Control?