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 Costs $ 670,000 927.000 168,000 220,000 318,000 Budgeted activity Usage 100,000 parts 1,500 inspections 700 orders 5,000 invoices 40,000 square feet Budgeted Cost Budgeted Activity Usage Activity Rate Activity Handling materials Inspecting product Processing orders Paying suppliers Insuring factory