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.) Budgeted Activity Costs Budgeted Activity Usage Handling materials $ 695, 000 100, 000 parts Inspecting product 942, 000 1,500 inspections Processing orders 203, 000 700 orders Paying suppliers 245 , 000 5,000 invoices Insuring factory 328, 000 40, 000 square feet Activity Budgeted Cost Budgeted Activity Usage Activity Rate Handling materials Inspecting product Processing orders Paying suppliers Insuring factory