A company uses ABC costing to determine product costs for reporting purposes. At the beginning of the year management made the following cost and activity estimates in the company's activity cost pools: Activity Cost Pool Activity measures Estimated Overhead Cost Expected Activity Labour related Direct labour hours $214,200 29.750 hours Purchase orders Number of orders 55,080 765 orders Product testing Number of tests 121,380 1,200 tests Template etching Number of templates 321,300 8,950 templates General factory Machine hours 892,500 59,500 hours Required: Compute the activity rate (ie predetermined overhead rate) for each of the activity cost pools