A manufacturer identified the following activities, costs, and activity drivers. Compute the activity rate for each activity using activity- based costing. (Round all "Activity rates" to 2 decimal places.) Activity Handling materials Inspecting product Processing orders Paying suppliers Insuring factory Budgeted Activity Usage 100,000 parts 1,500 inspections Budgeted Costs $ 720,000 957,000 238,000 270,000 338,000 700 orders 5,000 invoices 40,000 square feet Activity Budgeted Cost Budgeted Activity Usage Activity Rate Handling materials Inspecting product Processing orders Paying suppliers Insuring factory